Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster
(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:
https://lup.lub.lu.se/record/3801030
- author
- Hilling, Maria LU
- organization
- publishing date
- 2013
- 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}}, }