Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Verkligen hemma – En studie av de skatterättsliga hemvistbegreppen för juridiska personer

Eckerbom, Anton LU (2018) LAGF03 20182
Department of Law
Faculty of Law
Abstract (Swedish)
Denna uppsats handlar om skatterättslig hemvist för juridiska personer. Sådan hemvist är avgörande för att bestämma hur en person ska beskattas i ett visst land. I Sverige tillämpar vi registrering av bolag som enda hemvistbegrepp. Detta är vi nästan helt unika med. Ett betydligt vanligare hemvistbegrepp länder tillämpar är verklig ledning, eller ”place of Effective Management”. Detta är dessutom det begrepp som från 1963 till uppdateringen 2017 använts i OECD:s modellavtal för att undanröja dubbelbeskattning. OECD använder sedan uppdateringen en metod som ska lösa dessa situationer från fall till fall.
Uppsatsens syfte är att undersöka de olika hemvistbegreppen och värdera dem ur ett internationellt perspektiv. Anledningen till syftet är... (More)
Denna uppsats handlar om skatterättslig hemvist för juridiska personer. Sådan hemvist är avgörande för att bestämma hur en person ska beskattas i ett visst land. I Sverige tillämpar vi registrering av bolag som enda hemvistbegrepp. Detta är vi nästan helt unika med. Ett betydligt vanligare hemvistbegrepp länder tillämpar är verklig ledning, eller ”place of Effective Management”. Detta är dessutom det begrepp som från 1963 till uppdateringen 2017 använts i OECD:s modellavtal för att undanröja dubbelbeskattning. OECD använder sedan uppdateringen en metod som ska lösa dessa situationer från fall till fall.
Uppsatsens syfte är att undersöka de olika hemvistbegreppen och värdera dem ur ett internationellt perspektiv. Anledningen till syftet är att detta är ett område som länge varit omtvistat och de skillnader som finns mellan länder har lett till ökad skatteplanering. Frågeställningarna uppsatsen utgår från hör samman med syftet, nämligen vilket hemvistbegrepp OECD och Sverige borde tillämpa för att motverka skatteplanering. Utöver hemvistbegreppen i Sverige och OECD har två komparativa inslag undersökts i Storbritannien och Sydafrika. Jag använder mig av en rättsdogmatisk metod när jag söker bland material, dock erfordrar uppsatsens syfte att föreslå alternativa lydelser av lagtexten vissa avvikelser från den metoden.
Undersökningen svarar inte fullt ut på de frågeställningar som ställs upp. Resultaten visar att det finns oklarheter med alla hemvistbegrepp, men den slutsatsen jag drar av resultaten är att OECD:s nya metod i teorin är mindre lämpad att tackla modern skatteplanering än ”place of Effective Management”. Vilket hemvistbegrepp Sverige bör tillämpa kan inte heller avgöras, dock är det min åsikt att en ny utredning av begreppen är nödvändig med anledning av den internationella utvecklingen som skett de senaste åren. (Less)
Abstract
This paper concerns fiscal residence for persons other than natural persons. Such person’s residence needs to be decided in order to determine how it should be properly taxed. Sweden uses registration for corporations as the sole residence concept. This makes us almost completely unique. A vastly more common concept among other countries is “place of Effective Management”. This concept was also used by the OECD for their Model Tax Conventions up until the 2017 update. OECD has since the update adopted a method designed to solve these situations case-by-case.
The purpose of the paper is to examine the different residence concepts and assess them from a Swedish and international perspective. The reason I have taken on this purpose is due to... (More)
This paper concerns fiscal residence for persons other than natural persons. Such person’s residence needs to be decided in order to determine how it should be properly taxed. Sweden uses registration for corporations as the sole residence concept. This makes us almost completely unique. A vastly more common concept among other countries is “place of Effective Management”. This concept was also used by the OECD for their Model Tax Conventions up until the 2017 update. OECD has since the update adopted a method designed to solve these situations case-by-case.
The purpose of the paper is to examine the different residence concepts and assess them from a Swedish and international perspective. The reason I have taken on this purpose is due to the nature of this question. It has for a long time been debated widely and the differences between different countries has been exploited by companies by increasing tax evasion. The research questions the paper presents connect to this purpose: which residence concept should the OECD and Sweden use that best counters the issue of tax evasion. Complementary to these investigations two comparative examples have been examined, United Kingdom and South Africa. I have to the degree possible used a legal judicial method for choosing and examining material, however the intent of the paper to examine what that legislation ought to be has required some deviations from that method.
The research does not provide a decisive answer to the research questions. The results are not conclusive enough to find a concept without some degree of ambiguity, however the conclusion I draw is that OECD’s new method is in theory less suitable to tackle modern tax evasion than “place of Effective Management”. Nor can I in such a short paper determine what Sweden’s concept ought to be, however the paper can conclude with certainty that a new revision of the concept is necessary, due to the vast international developments in recent times. (Less)
Please use this url to cite or link to this publication:
author
Eckerbom, Anton LU
supervisor
organization
course
LAGF03 20182
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, Verklig ledning, Skatteavtal, Place of Effective Management, Skatterättslig hemvist, Dubbelt hemvist
language
Swedish
id
8965808
date added to LUP
2019-03-17 14:19:27
date last changed
2019-03-17 14:19:27
@misc{8965808,
  abstract     = {{This paper concerns fiscal residence for persons other than natural persons. Such person’s residence needs to be decided in order to determine how it should be properly taxed. Sweden uses registration for corporations as the sole residence concept. This makes us almost completely unique. A vastly more common concept among other countries is “place of Effective Management”. This concept was also used by the OECD for their Model Tax Conventions up until the 2017 update. OECD has since the update adopted a method designed to solve these situations case-by-case.
The purpose of the paper is to examine the different residence concepts and assess them from a Swedish and international perspective. The reason I have taken on this purpose is due to the nature of this question. It has for a long time been debated widely and the differences between different countries has been exploited by companies by increasing tax evasion. The research questions the paper presents connect to this purpose: which residence concept should the OECD and Sweden use that best counters the issue of tax evasion. Complementary to these investigations two comparative examples have been examined, United Kingdom and South Africa. I have to the degree possible used a legal judicial method for choosing and examining material, however the intent of the paper to examine what that legislation ought to be has required some deviations from that method.
The research does not provide a decisive answer to the research questions. The results are not conclusive enough to find a concept without some degree of ambiguity, however the conclusion I draw is that OECD’s new method is in theory less suitable to tackle modern tax evasion than “place of Effective Management”. Nor can I in such a short paper determine what Sweden’s concept ought to be, however the paper can conclude with certainty that a new revision of the concept is necessary, due to the vast international developments in recent times.}},
  author       = {{Eckerbom, Anton}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Verkligen hemma – En studie av de skatterättsliga hemvistbegreppen för juridiska personer}},
  year         = {{2018}},
}