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Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden


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Title: Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden
Authors: Kleist, David
E-mail: david.kleist@law.gu.se
Issue Date: 3-Apr-2012
University: Göteborgs universitet. Handelshögskolan
Institution: Department of Law ; Juridiska institutionen
Date of Defence: 2012-04-27
Disputation: Fredagen den 27 april 2012, kl. 10.15, SEB-salen, Handelshögskolan vid Göteborgs Universitet, Vasagatan 1
Degree: Doctor of Laws
Publication type: Doctoral thesis
Keywords: double taxation
double tax treaty
capital export neutrality
CEN
CIN
capital import neutrality
exemption
exemption with progression
modified exemption
limitation of the tax rate
credit
full credit
ordinary credit
tax sparing credit
foreign tax credit limitation
maximum deduction
interpretation of double tax treaties
model tax convention on income and on capital
the OECD Model
the Commentaries of the OECD Model
subject identity
timing mismatch
attribution of income
allocation of expense
RÅ 1996 ref. 84
RÅ 2008 ref. 24
RÅ 2010 ref. 112
dubbelbeskattning
dubbelbeskattningsavtal
skatteavtal
kapitalexportneutralitet
kapitalimportneutralitet
alternativ exempt
OECD:s modellavtal
Abstract: Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. Uppsala 2012. 372 pp. ISBN 978-91-7678-816-5. The study deals with the methods for elimination of double taxation that are applied in double tax treaties. The first aim of the study is to systematise and analyse the methods for elimination of double taxation under double tax treaties in order to gain a ... more
ISBN: 978-91-7678-816-5
URI: http://hdl.handle.net/2077/28373
Appears in Collections:Doctoral Theses / Doktorsavhandlingar Juridiska institutionen
Doctoral Theses from University of Gothenburg / Doktorsavhandlingar från Göteborgs universitet

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