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Koncernbeskattning: Asymmetrier inom kapitalvinstbeskattningen
Stockholm University, Faculty of Social Sciences, School of Business.
Stockholm University, Faculty of Social Sciences, School of Business.
Stockholm University, Faculty of Social Sciences, School of Business.
2003 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Uppsatsen ger inledningsvis en bakgrund till de regler som styr beskattningen av koncerners vinst samt dessa reglers utveckling. Vidare redogörs för dessa reglers utformning idag med betoning på aktieinnehav, koncernbidrag, aktieägartillskott m.m. Uppsatsen fördjupas därefter mot asymmetrier vid beräkningen av omkostnadsbeloppet då koncerner önskar avyttra dotterbolag. Som avslutning behandlas den proposition riksdagen antagit som kommer till rätta med denna problematik.

Place, publisher, year, edition, pages
2003.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-3983OAI: oai:DiVA.org:su-3983DiVA: diva2:193394
Uppsok
samhälle/juridik
Available from: 2007-01-05 Created: 2007-01-05

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