Om regelkonkurrens inom inkomstskatterätten. Med särskild inriktning på förhållandet mellan olika grunder för beskattning av dolda vinstöverföringar till utlandet.
(1998)- Abstract
- This dissertation deals with the conflict of rules for the taxation of income. By 'conflict of rules' I refer to the circumstance that two or more provisions are applicable simultaneously, but where it is clear that only one of the provisions concerned could or should be applied.
The dissertation concentrates on the relationship between the different provisions - within the Swedish legal system - that can be employed for charging covert transfer of income abroad. The provisions concerned are the rules on imputed profit on disposal in Sec. 22(1) para. 4-7 of the Municipal Income Taxes Act (MITA) and Sec. 2(13) para. 2 of the National Income Taxes Act (NITA), the general provisions on deduction for expenditures in Sec. 20... (More) - This dissertation deals with the conflict of rules for the taxation of income. By 'conflict of rules' I refer to the circumstance that two or more provisions are applicable simultaneously, but where it is clear that only one of the provisions concerned could or should be applied.
The dissertation concentrates on the relationship between the different provisions - within the Swedish legal system - that can be employed for charging covert transfer of income abroad. The provisions concerned are the rules on imputed profit on disposal in Sec. 22(1) para. 4-7 of the Municipal Income Taxes Act (MITA) and Sec. 2(13) para. 2 of the National Income Taxes Act (NITA), the general provisions on deduction for expenditures in Sec. 20 para. 1 of MITA, the adjustment rule in Sec. 43(1) MITA and the rule on transfer pricing as found - usually as Article 9(1) - in the different double taxation treaties that Sweden has concluded. One of the purposes of this dissertation is to investigate whether these rules are in conflict with each other; and if they do, I shall attempt to establish which of the rules should be applied.
There is however a further and overriding aim in this dissertation. Besides dealing specifically with the conflict of rules in covert transfer of income abroad, I would also like to establish a general method for dealing with the problem of rule conflict in the practical application of income tax rules in general. This general method is presented in the last chapter of this dissertation and is built upon discussions in earlier chapters. The concluding chapter contains therefore a summary of the principles involved in my way of analysing the problem of conflict of rules, which I submit can even be employed when dealing with other problems involving the choice of rules. (Less) - Abstract (Swedish)
- Popular Abstract in Swedish
Bland kommunalskattelagens (KL) allmänna bestämmelser finns vissa regler som motverkar överföringar av obeskattade vinstmedel mellan företag. Om ett företag säljer en tillgång eller tjänst för ett pris understigande marknadsvärdet kan uttagsbeskattning ske. Om ett företag i stället köper en tillgång eller tjänst för ett pris överstigande marknadsvärdet är det möjligt att vägra avdrag för denna "fördyring".
Vid inkomstöverföringar till utlandet blir bilden mer komplicerad. Då aktualiseras nämligen också den s.k. korrigeringsregeln i KL 43 § 1 mom. I de flesta dubbelbeskattningsavtal som Sverige har ingått finns dessutom en internprissättningsregel intagen, som till sin... (More) - Popular Abstract in Swedish
Bland kommunalskattelagens (KL) allmänna bestämmelser finns vissa regler som motverkar överföringar av obeskattade vinstmedel mellan företag. Om ett företag säljer en tillgång eller tjänst för ett pris understigande marknadsvärdet kan uttagsbeskattning ske. Om ett företag i stället köper en tillgång eller tjänst för ett pris överstigande marknadsvärdet är det möjligt att vägra avdrag för denna "fördyring".
Vid inkomstöverföringar till utlandet blir bilden mer komplicerad. Då aktualiseras nämligen också den s.k. korrigeringsregeln i KL 43 § 1 mom. I de flesta dubbelbeskattningsavtal som Sverige har ingått finns dessutom en internprissättningsregel intagen, som till sin utformning påminner om korrigeringsregeln.
Det finns alltså flera olika bestämmelser som reglerar hur beskattning skall ske, när ett svenskt företag överför inkomster till utlandet. Avhandlingen tar framför allt sikte på förhållandet mellan dessa beskattningsgrunder. Det primära syftet är att klargöra om de ifrågavarande reglerna konkurrerar med varandra och att undersöka vilken bestämmelse man i så fall bör välja att tillämpa. Avhandlingen har också ett mer övergripande syfte, nämligen att ta fram en generell metod för att hantera regelkonkurrensproblem vid den praktiska rättstillämpningen på inkomstskatterättens område. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/18696
- author
- Aldén, Stefan LU
- supervisor
- opponent
-
- Professor Melz, Peter, Stockholm
- organization
- alternative title
- Conflict of Rules in Tax Law. With particular reference to the alternative bases of taxation of covert transfer of income abroad.
- publishing date
- 1998
- type
- Thesis
- publication status
- published
- subject
- keywords
- interpretation, international taxation, transfer pricing, fiscal law, concealed profit transfer, conflict of rules, skatterätt, finansrätt
- pages
- 316 pages
- publisher
- Department of Law, Lund University
- defense location
- Carolinasalen, Kungshuset, Lundagård, Lund
- defense date
- 1998-02-07 10:15:00
- external identifiers
-
- other:ISRN: LUJUDV/JUFI--98/1001
- ISBN
- 91-648-0147-0
- language
- Swedish
- LU publication?
- yes
- id
- 38531b83-1ed8-40b4-b706-86bcedef7f51 (old id 18696)
- date added to LUP
- 2016-04-04 10:27:45
- date last changed
- 2018-11-21 20:58:53
@phdthesis{38531b83-1ed8-40b4-b706-86bcedef7f51,
abstract = {{This dissertation deals with the conflict of rules for the taxation of income. By 'conflict of rules' I refer to the circumstance that two or more provisions are applicable simultaneously, but where it is clear that only one of the provisions concerned could or should be applied.<br/><br>
<br/><br>
The dissertation concentrates on the relationship between the different provisions - within the Swedish legal system - that can be employed for charging covert transfer of income abroad. The provisions concerned are the rules on imputed profit on disposal in Sec. 22(1) para. 4-7 of the Municipal Income Taxes Act (MITA) and Sec. 2(13) para. 2 of the National Income Taxes Act (NITA), the general provisions on deduction for expenditures in Sec. 20 para. 1 of MITA, the adjustment rule in Sec. 43(1) MITA and the rule on transfer pricing as found - usually as Article 9(1) - in the different double taxation treaties that Sweden has concluded. One of the purposes of this dissertation is to investigate whether these rules are in conflict with each other; and if they do, I shall attempt to establish which of the rules should be applied.<br/><br>
<br/><br>
There is however a further and overriding aim in this dissertation. Besides dealing specifically with the conflict of rules in covert transfer of income abroad, I would also like to establish a general method for dealing with the problem of rule conflict in the practical application of income tax rules in general. This general method is presented in the last chapter of this dissertation and is built upon discussions in earlier chapters. The concluding chapter contains therefore a summary of the principles involved in my way of analysing the problem of conflict of rules, which I submit can even be employed when dealing with other problems involving the choice of rules.}},
author = {{Aldén, Stefan}},
isbn = {{91-648-0147-0}},
keywords = {{interpretation; international taxation; transfer pricing; fiscal law; concealed profit transfer; conflict of rules; skatterätt; finansrätt}},
language = {{swe}},
publisher = {{Department of Law, Lund University}},
school = {{Lund University}},
title = {{Om regelkonkurrens inom inkomstskatterätten. Med särskild inriktning på förhållandet mellan olika grunder för beskattning av dolda vinstöverföringar till utlandet.}},
year = {{1998}},
}