SwePub - sökning: L773:0014 3138

Numrering	Referens	Omslagsbild	Hitta
1.	Hilling, Maria, 1973-, et al. (författare) Legislative Changes Following the Saint-Gobain Desicion 2001 Ingår i: European taxation. - 0014-3138. ; , s. 448-450 Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
2.	Tjernberg, Mats, et al. (författare) Taxation of small and medium-sized enterprises 2000 Ingår i: European Taxation. - 0014-3138. ; 40:10, s. 473-478 Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract 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.
3.	Westberg, Björn (författare) Consolidated Corporate Tax Bases for EU-Wide Activities : Evaluation of Four Proposals Presented by the EU Commission 2002 Ingår i: European Taxation. - 0014-3138. ; 42:8, s. 322-330 Tidskriftsartikel (refereegranskat)

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