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Träfflista för sökning "L773:0014 3138 srt2:(2000-2004)"

Search: L773:0014 3138 > (2000-2004)

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  • Tjernberg, Mats, et al. (author)
  • Taxation of small and medium-sized enterprises
  • 2000
  • In: European Taxation. - 0014-3138. ; 40:10, s. 473-478
  • Journal article (other academic/artistic)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.
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  • Result 1-3 of 3
Type of publication
journal article (3)
Type of content
other academic/artistic (2)
peer-reviewed (1)
Author/Editor
Tjernberg, Mats (1)
Melz, Peter (1)
Hilling, Axel (1)
Westberg, Björn (1)
Hilling, Maria, 1973 ... (1)
University
Linköping University (1)
Jönköping University (1)
Lund University (1)
Language
English (3)
Research subject (UKÄ/SCB)
Social Sciences (2)

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