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Förhållandet mellan nationell lagstiftning och skatteavtal - särskilt om dualismens betydelse och om skatteflykt

Fridell, Malin LU (2013) JURM02 20132
Department of Law
Abstract (Swedish)
Sammanfattning
Syftet med förevarande uppsats är att redogöra för samt analysera rättsläget i Sverige beträffande förhållandet mellan svensk nationell vanlig lagstiftning respektive svenska nationella skatteflyktsregler och skatteavtal samt att belysa den svenska dualistiska rättstraditionens betydelse för dessa förhållanden.
Till följd av att världen globaliseras blir internationella transaktioner allt vanligare vilket medför att två eller flera staters beskattningsanspråk ofta överlappar varandra. Detta fenomen benämns juridisk dubbelbeskattning och hämmar den internationella handeln som värderas högt i de flesta stater, synnerligen i små exportstater som Sverige. För att undanröja, eller i varje fall reducera, dubbelbeskattning ingår... (More)
Sammanfattning
Syftet med förevarande uppsats är att redogöra för samt analysera rättsläget i Sverige beträffande förhållandet mellan svensk nationell vanlig lagstiftning respektive svenska nationella skatteflyktsregler och skatteavtal samt att belysa den svenska dualistiska rättstraditionens betydelse för dessa förhållanden.
Till följd av att världen globaliseras blir internationella transaktioner allt vanligare vilket medför att två eller flera staters beskattningsanspråk ofta överlappar varandra. Detta fenomen benämns juridisk dubbelbeskattning och hämmar den internationella handeln som värderas högt i de flesta stater, synnerligen i små exportstater som Sverige. För att undanröja, eller i varje fall reducera, dubbelbeskattning ingår stater skatteavtal med varandra vari beskattningsrätten fördelas mellan de stater som åberopar beskattningsrätt av exempelvis en viss specifik inkomst.
För att skatteavtal ska kunna undanröja dubbelbeskattning krävs att de åtnjuter företräde i förhållande till de inblandade staternas nationella bestämmelser. Huruvida detta krav är uppfyllt i Sverige råder det oklarhet och delade meningar om. Det främsta argumentet för ett skatteavtalsföreträde grundar sig i den internationella rättens princip om Pacta Sunt Servanda medan det främsta argumentet mot ett skatteavtalsföreträde grundar sig i den svenska dualistiska rättstraditionen vilken medför ett särskiljande mellan nationell och internationell rätt samt en frihet för lagstiftaren att åsidosätta internationella förpliktelser. Slutsatsen beträffande detta förhållande är att svenska skatteavtal som huvudregel tillskrivs företräde i förhållande till svensk nationell vanlig lagstiftning men att företrädet, ur ett konstitutionellt perspektiv, inte är oinskränkt, vilket också styrks av rättspraxis. Slutsatsen är kontroversiell eftersom den medför ett rättfärdigande av åsidosättande av skatteavtal i Sverige vilket i förlängningen riskerar leda till ett minskat förtroende för Sverige som avtalspart vilket i sig orsakar ett hot mot det svenska skatteavtalsnätet.
Beträffande förhållandet mellan skatteflyktsregler och skatteavtal bidrar skatteflyktsperspektivet med ytterligare en aspekt av problematiken. Denna aspekt medför, enligt majoriteten av OECD:s medlemsstater, att det inte förekommer konflikter mellan nationella skatteflyktsregler och skatteavtal och att skatteavtal därför inte förhindrar tillämpning av nationella skatteflyktsregler. Till följd av detta ställningstagande är en del av slutsatsen angående detta förhållande att det är godtagbart att tillämpa svenska skatteflyktsregler trots förekomsten av ett tillämpligt skatteavtal, i varje fall om avtalet är slutet med en av majoritetsstaterna och om avtalet slöts efter att ställningstagandet tillkom. Huruvida ett sådant agerande är acceptabelt även gentemot minoritetsstaterna inom OECD och icke-OECD-medlemsstater råder det oklarhet kring och delade meningar om. Slutsatsen är dock att rättsläget i Sverige utgörs av en föreliggande presumtion för att svenska skatteflyktsregler är tillämpliga även i dessa situationer, främst till följd av den svenska dualistiska rättstraditionen. Även denna slutsats styrks av svensk rättspraxis och medför negativa konsekvenser motsvarande dem som sannolikt orsakas av slutsatsen beträffande förhållandet mellan vanlig nationell lagstiftning och skatteavtal. (Less)
Abstract
Summary
The purpose of this thesis is to investigate the legal situation in Sweden regarding the relationship between domestic tax law and tax treaties and the more specific relationship between domestic anti-avoidance rules and tax treaties. Furthermore the aim of this thesis is to analyse the importance of the Swedish dualist legal tradition for these relationships.
Due to the globalisation, the amount of international transactions increases which results in regular overlaps between two or more states’ taxation rights. This is called juridical double taxation and inhibits the international trade that is important to most states, in particular small export states such as Sweden. To eliminate double taxation and its negative... (More)
Summary
The purpose of this thesis is to investigate the legal situation in Sweden regarding the relationship between domestic tax law and tax treaties and the more specific relationship between domestic anti-avoidance rules and tax treaties. Furthermore the aim of this thesis is to analyse the importance of the Swedish dualist legal tradition for these relationships.
Due to the globalisation, the amount of international transactions increases which results in regular overlaps between two or more states’ taxation rights. This is called juridical double taxation and inhibits the international trade that is important to most states, in particular small export states such as Sweden. To eliminate double taxation and its negative consequences, states enter into tax treaties with each other. A tax treaty distributes the taxation rights between the involved states and by doing so eliminates or, at least, reduces the double taxation.
Tax treaties require precedence over domestic law to be able to fulfil it’s purpose to eliminate double taxation. In Sweden there is uncertainty and disagreement whether this requirement is met or not. The most important argument for a tax treaty precedence is based on the international law principle of Pacta Sunt Servanda and the most important argument against a tax treaty precedence is based on the Swedish dualist legal tradition which entails a distinguishing between national and international law and allows the legislature to override international obligations. The conclusion is that Swedish tax treaties usually will prevail over Swedish domestic tax law. However, from a constitutional perspective this precedence is not absolute, as is also confirmed by Swedish case law. This conclusion is controversial and implies a justification of Tax Treaty Override, which will impair the confidence in Sweden as a contracting partner and therefore threaten the sustainability and the development of the Swedish tax treaty network.
Regarding the relationship between domestic anti-avoidance rules and tax treaties the tax avoidance perspective contributes to a further aspect of the problem. This aspect is, by the majority of the OECD-member states, also considered to be a reason for a non existing conflict between tax treaties and domestic anti-avoidance rules which implies that it does not have to exist an override between these regulations. Mainly because of this statement from the majority of the OECD, the conclusion is that it is eligible for a state to apply domestic anti-avoidance rules despite the existence of an applicable tax treaty if the treaty is concluded with one of the majority states, at least if the treaty was concluded before the statement was made. Whether this kind of behaviour is acceptable towards the minority of the OECD and non-OECD states is uncertain. The conclusion is, however, that the legal situation in Sweden contains a presumption that domestic anti-avoidance rules are applicable even against these kinds of contractors, primarily due to the Swedish dualist legal tradition. Also this conclusion is confirmed by Swedish case law and causes consequences similar to those concerning the conclusion regarding the relationship between ordinary domestic tax law and tax treaties. (Less)
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author
Fridell, Malin LU
supervisor
organization
alternative title
The relationship between domestic law and tax treaties - particularly about the importance of the dualist legal tradition and about tax avoidance
course
JURM02 20132
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, skatteavtal, nationell lagstiftning, skatteflyktsregler, dualism
language
Swedish
id
4228755
date added to LUP
2014-01-24 11:01:02
date last changed
2014-01-24 11:01:02
@misc{4228755,
  abstract     = {Summary
The purpose of this thesis is to investigate the legal situation in Sweden regarding the relationship between domestic tax law and tax treaties and the more specific relationship between domestic anti-avoidance rules and tax treaties. Furthermore the aim of this thesis is to analyse the importance of the Swedish dualist legal tradition for these relationships.
Due to the globalisation, the amount of international transactions increases which results in regular overlaps between two or more states’ taxation rights. This is called juridical double taxation and inhibits the international trade that is important to most states, in particular small export states such as Sweden. To eliminate double taxation and its negative consequences, states enter into tax treaties with each other. A tax treaty distributes the taxation rights between the involved states and by doing so eliminates or, at least, reduces the double taxation.
Tax treaties require precedence over domestic law to be able to fulfil it’s purpose to eliminate double taxation. In Sweden there is uncertainty and disagreement whether this requirement is met or not. The most important argument for a tax treaty precedence is based on the international law principle of Pacta Sunt Servanda and the most important argument against a tax treaty precedence is based on the Swedish dualist legal tradition which entails a distinguishing between national and international law and allows the legislature to override international obligations. The conclusion is that Swedish tax treaties usually will prevail over Swedish domestic tax law. However, from a constitutional perspective this precedence is not absolute, as is also confirmed by Swedish case law. This conclusion is controversial and implies a justification of Tax Treaty Override, which will impair the confidence in Sweden as a contracting partner and therefore threaten the sustainability and the development of the Swedish tax treaty network.
Regarding the relationship between domestic anti-avoidance rules and tax treaties the tax avoidance perspective contributes to a further aspect of the problem. This aspect is, by the majority of the OECD-member states, also considered to be a reason for a non existing conflict between tax treaties and domestic anti-avoidance rules which implies that it does not have to exist an override between these regulations. Mainly because of this statement from the majority of the OECD, the conclusion is that it is eligible for a state to apply domestic anti-avoidance rules despite the existence of an applicable tax treaty if the treaty is concluded with one of the majority states, at least if the treaty was concluded before the statement was made. Whether this kind of behaviour is acceptable towards the minority of the OECD and non-OECD states is uncertain. The conclusion is, however, that the legal situation in Sweden contains a presumption that domestic anti-avoidance rules are applicable even against these kinds of contractors, primarily due to the Swedish dualist legal tradition. Also this conclusion is confirmed by Swedish case law and causes consequences similar to those concerning the conclusion regarding the relationship between ordinary domestic tax law and tax treaties.},
  author       = {Fridell, Malin},
  keyword      = {Skatterätt,skatteavtal,nationell lagstiftning,skatteflyktsregler,dualism},
  language     = {swe},
  note         = {Student Paper},
  title        = {Förhållandet mellan nationell lagstiftning och skatteavtal - särskilt om dualismens betydelse och om skatteflykt},
  year         = {2013},
}