uu.seUppsala universitets publikationer
Ändra sökning
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Den skatterättsliga gränsdragningen mellan ränta och utdelning: Klassificering på gränsen mellan skatterätten och redovisningsrätten
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Juridiska fakulteten, Juridiska institutionen.
2017 (Svenska)Doktorsavhandling, monografi (Övrigt vetenskapligt)
Abstract [en]

Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposes

The 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.  

Ort, förlag, år, upplaga, sidor
Uppsala: Iustus förlag, 2017. , 348 s.
Serie
Skrifter från Juridiska fakulteten i Uppsala, ISSN 0282-2040 ; 134
Nyckelord [sv]
Skatterätt, redovisningsrätt, främmande kapital, eget kapital, ränta, utdelning
Nationell ämneskategori
Juridik
Forskningsämne
Företagsrätt
Identifikatorer
URN: urn:nbn:se:uu:diva-316838ISBN: 978-91-7678-986-5 (tryckt)OAI: oai:DiVA.org:uu-316838DiVA: diva2:1080166
Disputation
2017-05-05, Nya Brusewitz, rum 3312, Gamla Torget, Uppsala, 10:15 (Svenska)
Opponent
Handledare
Tillgänglig från: 2017-04-12 Skapad: 2017-03-09 Senast uppdaterad: 2017-06-01Bibliografiskt granskad

Open Access i DiVA

Fulltext saknas

Personposter BETA

Lewander, Anna

Sök vidare i DiVA

Av författaren/redaktören
Lewander, Anna
Av organisationen
Juridiska institutionen
Juridik

Sök vidare utanför DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetricpoäng

isbn
urn-nbn
Totalt: 1201 träffar
RefereraExporteraLänk till posten
Permanent länk

Direktlänk
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Annat format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annat språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf