Subject-to-tax clauses in Swedish double tax conventions concluded between 2004 - 2014
(2014) HARN60 20141Department of Business Law
- Abstract
- The thesis deals whit double tax conventions and double non-taxation. The thesis aim is to analyse the Swedish double tax conventions concluded between 2004 and 2014 in order to find out whether the double tax conventions contain a subject-to tax clause. In totally 11 conventions were analysed and subject-to-tax clauses were found in two conventions. The benchmark for the research is the model for Swedish double tax convention designed by the finance ministry. In this model there is a subject-to-tax clause in article related to capital, which presumably could mean that it was intention of the Swedish government to have this clause in there double tax conventions.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4452247
- author
- Andersson, Victoria LU
- supervisor
- organization
- course
- HARN60 20141
- year
- 2014
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Subject-to-tax clauses, double non-taxation
- language
- English
- id
- 4452247
- date added to LUP
- 2014-06-16 15:34:53
- date last changed
- 2014-06-16 15:34:53
@misc{4452247, abstract = {{The thesis deals whit double tax conventions and double non-taxation. The thesis aim is to analyse the Swedish double tax conventions concluded between 2004 and 2014 in order to find out whether the double tax conventions contain a subject-to tax clause. In totally 11 conventions were analysed and subject-to-tax clauses were found in two conventions. The benchmark for the research is the model for Swedish double tax convention designed by the finance ministry. In this model there is a subject-to-tax clause in article related to capital, which presumably could mean that it was intention of the Swedish government to have this clause in there double tax conventions.}}, author = {{Andersson, Victoria}}, language = {{eng}}, note = {{Student Paper}}, title = {{Subject-to-tax clauses in Swedish double tax conventions concluded between 2004 - 2014}}, year = {{2014}}, }