| 1. |
- Burmeister, Jari
(författare)
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Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. The aim has also been to examine if the possibility to recharacterize cross-border transactions under the OECD Guidelines and Final Report is limited by domestic law, i.e. SAC’s case law or the Correction Rule when the Correction Rule is to be applied. The Correction Rule is the Swedish domestic arm’s length principle rule. A central methodological question is the value of OECD’s guidance as a legal source when the correction rule and tax treaties are to be applied, considering e.g. the principle of legality and the Vienna treaty convention and the fact that Sweden is a dualistic State, meaning that implementation of tax treaties into Swedish law by the Swedish congress is required.The conclusion is that the OECD’s guidance regarding recharacterization goes beyond the possibility provided for under domestic law. The OECD guidance regarding recharacterization adds something new other than what follows from the Correction Rule. To recharacterize transactions in accordance with OECDs non-binding guidelines, i.e. based on economic substance or that the transaction is irrational, goes according to the study beyond the scope of reasonable interpretations of the Correction Rule. This does not mean that transactions cannot be recharacterized under current Swedish law, but it means that the OECD guidance on recharacterization cannot be used. The legal option available to recharacterize transactions when the Correction Rule is tested is the corresponding review of taxation on the basis of transactions true import made under SAC’s case law. The practices and methodical review to be applied is that for Case law when civil law classification has been crucial in taxation and Economic concepts that do not find any determination in legal rules. Tax treaties cannot extend taxation by recharacterization in the situation that this cannot be done under Swedish domestic law or in the situation that there are no clear answers in domestic law.The study also presents comments de lege ferenda regarding the appropriateness of allowing the OECD guidance on recharacterization to form the basis for new legislation in Sweden and the need to review the Correction Rule. It also asks the question if the new guidance is compatible with the arm’s length principle in Article 9 in the OECD Model Convention. Finally, the study also comments the need for OECD to analyze the effects for companies and authorities that transactions, although properly labelled with contract and civil law, they can be recharacterized due to OECDs far reaching new guidance.
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| 2. |
- Dunker, Rickard, 1979-
(författare)
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Lokala ordningsföreskrifter
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In Sweden there are more than 280,000 known ancient and historical remains and monuments (fornminnen), almost 17,500 protected natural areas, 48 certified airports, hundreds of ports and marinas and a very large number of geographical areas which constitutes so-called public place (offentlig plats) or are subject to shoreland protection (strandskydd). For each and every of these places, municipalities and/or some state administrative authorities may issue local ordinances on public order (lokala ordningsföreskrifter), i.e. additional local rules about what persons in the area have to observe concerning “the order” therein. This regulatory power has been used to regulate a wide range of different issues, e.g. consumption of alcohol, diving, gambling, skiing, Christmas decorations, fishing, running, collection of money, parking, supervision over cats, dogs and horses, placarding, demonstrations, photographing, camping, riding, golfing, marketing, barbecuing, boating, begging, moviemaking, goldpanning, climbing, leafleting, taxi services, cycling, smoking and hunting. It also happens that municipal servants or police officers are given extra powers through the local ordinances, e.g. a right to take certain measures against those who do not comply with the rules or to confiscate or forfeit property used in violation with the local decrees.The described arrangement and the examples raises many questions, e.g. whether all of these matters actually, with respect to the rest of the legal system, may be handled in local ordinances? If not, what can be regulated? Is there any supervision over the regulatory powers in question, for example whether the provisions are given a legal and appropriate content? How are the ordinances brought to the public's attention? Can the rules be subject to appeal and, if so, by whom and in what order? How do different ordinances regarding public order relate to each other in such geographic areas where they overlap? In this dissertation, this – the Swedish system with local ordinances on public order – is subject to a broad scientific examination.
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| 3. |
- Lewander, Anna, 1986-
(författare)
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Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. The question of how to classify and distinguish between interest and dividend for tax purposes is of great importance for the issuing company of a hybrid instrument since interest is deductible; whereas dividends are not.However, in Swedish tax law there are no definitions or rules specifying how to make the classification. The question is decided by case law. Unfortunately, case law is not uniform and it is difficult to foresee the actual tax consequences. However, in accounting law, there are definitions of debt and equity based on the economic substance of the conditions of a financial instrument, and there are certain methods for classification of hybrid instruments. It is important to recognize that tax and accounting law in some respects have different aims and are designed to achieve different goals. At the same time, both tax and accounting law operate in the same economic reality. In this context, there seems to be a tension between the two different areas.This tension or relation between tax and accounting law could be used to facilitate the classification and address the question of how to distinguish between interest and dividend for tax purposes. A possible way to go is to design separate tax definitions based on economic substance and conceptions in accounting law.
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| 4. |
- Wiklander, Per-Ola, 1984-
(författare)
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Kommunal redovisning : En rättsvetenskaplig studie
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. In accordance with LGAA a requirement on all accounting is that it needs to be established in line with Swedish General Accepted Accounting Principles (GAAP).At the same time as LGAA came into effect, the state and the municipal federations established a new standard-setting body. It had, and still has, the task to publish recommendations with the body’s view on how municipalities should account in accordance with Swedish GAAP. The body received the name The Council for Municipal Accounting, CMA. In this study the complex of norms that is of certain importance for Swedish municipalities when they account are analysed. Questions that are analysed are e.g. what position and function the standard-setting body CMA and the body’s recommendations have in a legal context. Another question that is analysed is how the regulation for municipalities should be understood in relation to the regulation for private sector.Some of the conclusions in the study are that there is a possibility to identify a Swedish GAAP for Municipalities which has its own systematic. The legal control of whether municipalities account in accordance to Swedish GAAP is weak though. When evaluating what should be seen as Swedish GAAP for municipalities, there is a presumption that the recommendations from CMA are the correct interpretations, even though the recommendations in line with the constitution can not be seen as any form of binding law. In light of this, the strength of the presumption is somewhat unclear, but should not be seen as strong as the equivalent presumption that recommendations from standard-setting bodies in private sector are the correct interpretation of Swedish GAAP.
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