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Taxation of small a...
Taxation of small and medium-sized enterprises
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- Tjernberg, Mats (författare)
- Lund University,Lunds universitet,Juridiska institutionen,Juridiska fakulteten,Offentlig rätt,Forskargrupper vid Lunds universitet,Lunds skatteakademi,Department of Law,Faculty of Law,Public Law,Lund University Research Groups,Lund Tax Academy
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Melz, Peter (författare)
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(creator_code:org_t)
- 2000
- 2000
- Engelska.
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Ingår i: European Taxation. - 0014-3138. ; 40:10, s. 473-478
- Relaterad länk:
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https://lup.lub.lu.s...
Abstract
Ämnesord
Stäng
- Sweden does not have a legal definition of small and medium-sized enterprises (SMEs). There are, however, special tax rules which apply to unquoted companies and close companies. A "close company" is defined in the statutes as a company or an economic association in which a small number of people, directly or indirectly, own shares representing more than 50% of the voting rights. Close companies are subject to special tax regulations in order to prevent the exploitation of the possibility to conclude a contract between a close company and its shareholders. Since 1997, shares in unquoted companies have been subjected to limited relief, at the shareholder level, from economic double taxation.
Ämnesord
- SAMHÄLLSVETENSKAP -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law (hsv//eng)
Nyckelord
- fiscal law: tax law
- finansrätt: skatterätt
Publikations- och innehållstyp
- art (ämneskategori)
- vet (ämneskategori)
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