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Distansarbete och digitala nomader - En utredning av beskattningskonsekvenser av det estländska e-medborgarskapet

Markusson, Ida LU (2021) LAGF03 20211
Department of Law
Faculty of Law
Abstract (Swedish)
Digitala nomader är personer som genom distansarbete och digitala kommunikationsmedel skapar sig geografisk frihet och flexibilitet. Arbetssättet gör att personen i princip kan arbeta platsoberoende så länge en internetuppkoppling finns. Distansarbete är en ökande trend i samhället. År 2014 införde till exempel Estland ett digitalt e-medborgarskap, och blev först ut i världen med att erbjuda ett så kallat nomadvisum.

Syftet med uppsatsen är att utreda det digitala e- medborgarskapets eventuella påverkan på traditionella svenska beskattningsanspråk. Uppsatsen har skrivits med utgångspunkt i både en rättsdogmatisk och en rättsanalytisk metod. För att klarlägga svensk intern rätt presenteras lagtext, praxis och betydelsen samt doktrin.... (More)
Digitala nomader är personer som genom distansarbete och digitala kommunikationsmedel skapar sig geografisk frihet och flexibilitet. Arbetssättet gör att personen i princip kan arbeta platsoberoende så länge en internetuppkoppling finns. Distansarbete är en ökande trend i samhället. År 2014 införde till exempel Estland ett digitalt e-medborgarskap, och blev först ut i världen med att erbjuda ett så kallat nomadvisum.

Syftet med uppsatsen är att utreda det digitala e- medborgarskapets eventuella påverkan på traditionella svenska beskattningsanspråk. Uppsatsen har skrivits med utgångspunkt i både en rättsdogmatisk och en rättsanalytisk metod. För att klarlägga svensk intern rätt presenteras lagtext, praxis och betydelsen samt doktrin. Även betydelsen av kommentarerna till Organisation för ekonomiskt samarbete och utveckling (OECD) modellavtal. För att undersöka skatteavtalet presenteras tillämpnings- och tolkningsmetoder, och även betydelsen och problematik av OECD:s kommentarer.

I uppsatsen undersöks vilka beskattningskonsekvenser som kan uppstå för företag, skapade genom ett e-medborgarskap, vars omkringresande arbetstagare arbetar digitalt med konsultverksamhet från olika platser i världen. Uppsatsens fokus ligger på arbete i Sverige vilket medför att det ingångna skatteavtalet från 1994 mellan Sverige och Estland även undersöks.

I uppsatsen konstateras att OECD:s kommenterar kan användas vid tolkning av intern rätt och införlivade skatteavtalslagstiftning. Materialets rättskällevärde är emellertid omtvistat. I uppsatsen noteras även att både den interna regleringen samt OECD:s modellavtal tar sikte på var ett arbete utförs snarare än hur arbetet utförs. Vissa centrala frågor för bedömning av fast driftställe identifieras. (Less)
Abstract
Digital nomads are people who create geographical freedom and flexibility through teleworking and digital means of communication. The working method means that the person can, in principle, work independently as long as there is an internet connection. Teleworking is a growing trend in society, and, for example, Estonia introduced a digital e-citizenship in 2014 and became the first in the world to offer a nomadic visa.

The thesis aims to investigate the possible impact of digital e-citizenship on traditional Swedish tax claims. The essay has been written on the basis of both a legal dogmatic and a legal analytical method. In order to clarify Swedish internal law, the legislation, practice and doctrine as well as problems of the... (More)
Digital nomads are people who create geographical freedom and flexibility through teleworking and digital means of communication. The working method means that the person can, in principle, work independently as long as there is an internet connection. Teleworking is a growing trend in society, and, for example, Estonia introduced a digital e-citizenship in 2014 and became the first in the world to offer a nomadic visa.

The thesis aims to investigate the possible impact of digital e-citizenship on traditional Swedish tax claims. The essay has been written on the basis of both a legal dogmatic and a legal analytical method. In order to clarify Swedish internal law, the legislation, practice and doctrine as well as problems of the Organisation for Economic Co-operation and Development (OECD) comments are presented. To examine the tax agreement, application and interpretation methods are presented and the significance and problems of the OECD's comments.

The dissertation examines the tax consequences that may arise for companies created through an e-citizenship, whose traveling employees work digitally with consulting activities from different parts of the world. The thesis' focus is on work in Sweden, which means that the tax agreement from 1994 between Sweden and Estonia is also examined.

The thesis states that the OECD's comments can be used in the interpretation of internal law and transposed tax treaty legislation. However, the legal source value of the material is disputed. The thesis also notes that both the internal regulation and the OECD's model agreement are aimed at where work is performed rather than how the work is performed, and certain key issues for the assessment of a permanent establishment are identified. (Less)
Please use this url to cite or link to this publication:
author
Markusson, Ida LU
supervisor
organization
course
LAGF03 20211
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, skatteavtal
language
Swedish
id
9051045
date added to LUP
2021-09-23 08:45:56
date last changed
2021-09-23 08:45:56
@misc{9051045,
  abstract     = {{Digital nomads are people who create geographical freedom and flexibility through teleworking and digital means of communication. The working method means that the person can, in principle, work independently as long as there is an internet connection. Teleworking is a growing trend in society, and, for example, Estonia introduced a digital e-citizenship in 2014 and became the first in the world to offer a nomadic visa.

The thesis aims to investigate the possible impact of digital e-citizenship on traditional Swedish tax claims. The essay has been written on the basis of both a legal dogmatic and a legal analytical method. In order to clarify Swedish internal law, the legislation, practice and doctrine as well as problems of the Organisation for Economic Co-operation and Development (OECD) comments are presented. To examine the tax agreement, application and interpretation methods are presented and the significance and problems of the OECD's comments.

The dissertation examines the tax consequences that may arise for companies created through an e-citizenship, whose traveling employees work digitally with consulting activities from different parts of the world. The thesis' focus is on work in Sweden, which means that the tax agreement from 1994 between Sweden and Estonia is also examined.
 
The thesis states that the OECD's comments can be used in the interpretation of internal law and transposed tax treaty legislation. However, the legal source value of the material is disputed. The thesis also notes that both the internal regulation and the OECD's model agreement are aimed at where work is performed rather than how the work is performed, and certain key issues for the assessment of a permanent establishment are identified.}},
  author       = {{Markusson, Ida}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Distansarbete och digitala nomader - En utredning av beskattningskonsekvenser av det estländska e-medborgarskapet}},
  year         = {{2021}},
}