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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 |