![Porträtt av Maria Hilling. Foto.](/sites/jur.lu.se/files/styles/lu_personal_page_desktop/public/2023-10/Maria_Hilling_WCMS.jpg.webp?itok=njGm5_2W)
Maria Hilling
Universitetslektor
![Porträtt av Maria Hilling. Foto.](/sites/jur.lu.se/files/styles/lu_personal_page_desktop/public/2023-10/Maria_Hilling_WCMS.jpg.webp?itok=njGm5_2W)
Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster
Författare
Summary, in English
This article deals with the interpretation by the Swedish Supreme Administrative Court (SAC)of undefined terms in the provisions on income from private employment in Swedish tax treaties. The starting point is that there is a lack of a consistent international approach in respect of some of theses terms, therefore, it is of relevance to study the SAC's argumentation when interpreting these provisions.
Avdelning/ar
- Juridiska institutionen
Publiceringsår
2013
Språk
Svenska
Sidor
187-219
Publikation/Tidskrift/Serie
Svensk skattetidning
Fulltext
- Available as PDF - 156 kB
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Dokumenttyp
Artikel i tidskrift
Förlag
Norstedts Juridik AB
Ämne
- Law
Nyckelord
- finansrätt
- fiscal law
Aktiv
Published
ISBN/ISSN/Övrigt
- ISSN: 0346-2218