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Juridik och matematik än en gång - Regeringsrättens dom i Holmen-målet
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2009 (Swedish)In: Skattenytt, ISSN 0346-1254, no 1-2, 648-656 p.Article in journal (Refereed) Published
Abstract [sv]

Förhållandet mellan avdrag och avräkning som metoder för undvikande av internationell dubbelbeskattning kan vara komplicerat. Regeringsrätten har nyligen i en dom behandlat hur samordningen mellan metoderna ska gå till vid s.k. carry forward av utländska skatter. I artikeln kommenteras vissa aspekter av domen.

Place, publisher, year, edition, pages
Uppsala: Iustus , 2009. no 1-2, 648-656 p.
National Category
Law (excluding Law and Society)
Research subject
Fiscal Law
Identifiers
URN: urn:nbn:se:uu:diva-143199OAI: oai:DiVA.org:uu-143199DiVA: diva2:389660
Available from: 2011-01-19 Created: 2011-01-19 Last updated: 2013-08-01Bibliographically approved

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Berglund, Martin

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