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Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster

Hilling, Maria LU (2013) In Svensk skattetidning p.187-219
Abstract
This article deals with the interpretation by the Swedish Supreme Administrative Court (SAC)of undefined terms in the provisions on income from private employment in Swedish tax treaties. The starting point is that there is a lack of a consistent international approach in respect of some of theses terms, therefore, it is of relevance to study the SAC's argumentation when interpreting these provisions.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to specialist publication or newspaper
publication status
published
subject
keywords
finansrätt, fiscal law
in
Svensk skattetidning
pages
187 - 219
publisher
Norstedts Juridik AB
ISSN
0346-2218
language
Swedish
LU publication?
yes
id
127926b8-e12c-4ad0-a62d-28014ab402e6 (old id 3801030)
date added to LUP
2016-04-01 14:41:11
date last changed
2018-11-21 21:28:23
@misc{127926b8-e12c-4ad0-a62d-28014ab402e6,
  abstract     = {{This article deals with the interpretation by the Swedish Supreme Administrative Court (SAC)of undefined terms in the provisions on income from private employment in Swedish tax treaties. The starting point is that there is a lack of a consistent international approach in respect of some of theses terms, therefore, it is of relevance to study the SAC's argumentation when interpreting these provisions.}},
  author       = {{Hilling, Maria}},
  issn         = {{0346-2218}},
  keywords     = {{finansrätt; fiscal law}},
  language     = {{swe}},
  pages        = {{187--219}},
  publisher    = {{Norstedts Juridik AB}},
  series       = {{Svensk skattetidning}},
  title        = {{Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster}},
  url          = {{https://lup.lub.lu.se/search/files/18425212/3801041.pdf}},
  year         = {{2013}},
}