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  • 1.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Anmälan av Jesper Johansson, EU-domstolens restriktionsprövning2016In: Skattenytt, ISSN 0346-1254, p. 891-907Article in journal (Other academic)
  • 2.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Anmälan av Yvette Lind, Crossing a Border2018In: Skattenytt, ISSN 0346-1254, p. 64-83Article, book review (Other academic)
  • 3.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Avräkningsmetoden: En skatterättslig studie om undvikande av internationell dubbelbeskattning2013Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. In cases of international double taxation, a foreign tax credit may be given by applying either the method article in Swedish tax treaties or the unilateral Foreign Tax Credit Act. The foreign tax credit method seeks to eliminate double taxation or, in other words, to achieve single taxation. In principle, the taxpayer’s residence state has the responsibility to credit foreign taxes which have been imposed because the income source is located abroad.

    The overall aim of this thesis is to study the Swedish foreign tax credit method in order to arrive at an understanding of the method as a whole. To achieve this aim, a question is posed, namely ”which concept of double taxation characterizes the foreign tax credit method?” The thesis is divided into three parts. The first part contains a reading of the historical and conceptual background of the phenomenon of international double taxation and the foreign tax credit method. It also consists of a study of the general systematic and territorial aspects of the foreign tax credit method. The second part deals with how to identify such international double taxation which the foreign tax credit method is aimed at eliminating. The third part concerns how the foreign tax credit method seeks to achieve single taxation in a situation where international double taxation has been identified. The last two parts corresponds to the two essential elements of the foreign tax credit method.

    When interpreting the foreign tax credit method, the concept of double taxation is related to fundamental concepts of modern income tax law, such as tax subject, tax object, and income tax. The classical concept of international double taxation has some relevance for the Swedish foreign tax credit method, although distinctive features of the Swedish tax system require special considerations. Regarding the second essential element of the foreign tax credit method, the achievement of single taxation, an important aspect is also to consider how different ways of eliminating double taxation affect the relationship between the residence state and the source state.

  • 4.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Avräkningsmetoden och EG-fördragets grundläggande friheter2008In: Skattenytt, ISSN 0346-1254, no 3, p. 110-123Article in journal (Other academic)
    Abstract [sv]

    I artikeln behandlas förhållandet mellan avräkning av utländsk skatt och EG-fördragets grundläggande friheter, särskilt etableringsfriheten. Närmare bestämt undersöker jag betydelsen av avräkningsmetodens hindrande effekter, dels för utlandsetableringar i allmänhet, dels för vissa utlandsetableringar. I den sistnämnda delen fokuseras framställningen på jämförelsen med en annan utlandsetablering där exemptmetoden används.

  • 5.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    EU-domstolens avgörande i Nordea Bank2014In: Skattenytt, ISSN 0346-1254, p. 912-918Article in journal (Other academic)
    Abstract [sv]

    I denna rättsfallskommentar behandlas EU-domstolens nyligen avkunnade dom i målet Nordea Bank. Avgörandet tolkas och sätts i relation till tidigare rättspraxis. I kommentaren bedöms också rättsfallets betydelse för svensk skatterätt.

  • 6.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Förhållandet mellan EU-länderna i fråga om dubbelbeskattning av inkomster: koordinering och autonomi2011In: Överlever EMU utan fiskal union? / [ed] Ulf Bernitz, Lars Oxelhielm och Thomas Persson, Stockholm: Santérus Förlag, 2011, p. 219-245Chapter in book (Other (popular science, discussion, etc.))
  • 7.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Juridik och matematik än en gång - Regeringsrättens dom i Holmen-målet2009In: Skattenytt, ISSN 0346-1254, no 1-2, p. 648-656Article in journal (Refereed)
    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.

  • 8.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Key Practical Issues to Eliminate Double Taxation of Business Income2011In: Sweden, The Hague: Sdu Uitgevers bv , 2011, , p. 21p. 625-644Chapter in book (Other academic)
  • 9.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Schumackerdoktrinen: i ljuset av nyare rättspraxis och med beaktande av dess inverkan på svensk skatterätt2014Book (Other academic)
  • 10.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Sweden2012In: The Impact of the OECD and the UN Model Conventions on Bilateral Tax Treaties / [ed] Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Cambridge: Cambridge University Press, 2012, p. 1056-1082Chapter in book (Other academic)
    Abstract [en]

    The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Swedish tax treaties Introduction Sweden has currently concluded almost 100 double taxation conventions that are still in force, most of which closely follow the OECD Model Tax Convention on Income and on Capital (OECD Model). This is also the case for the Swedish Model Tax Convention (Swedish Model), which was updated in September 2009. In this chapter I will concentrate on the deviations between Swedish policy (as expressed both in the treaty practice and in the Swedish Model) and the OECD Model. Since the differences in relation to the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model) are more frequent, I will rather point to the occasions where Swedish policy corresponds to the UN solutions. However, when Swedish policy is in conformity with both the OECD and the UN Models, this will also be stated. The general, and formal, reason for the close conformity with the OECD Model is of course that Sweden is a Member country of the OECD. Another more pragmatic reason would be that Sweden is a developed country which exports capital to developing countries. It is true that the export of capital hardly dominates over the import of capital in Sweden, but the latter is foremost due to an inflow from other developed countries and, in relation to these countries, the levels of inflow and outflow are relatively similar.

  • 11.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Sweden: Can a Computer Server Constitute a Permanent Establishment?2014In: Tax Treaty Case Law around the Globe 2014 / [ed] Eric Kemmeren et al., Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2014, p. 23-30Chapter in book (Other academic)
  • 12.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Sweden: Is Fictitious Income Covered by Tax Treaties?2014In: Tax Treaty Case Law Around the Globe 2014 / [ed] Eric Kemmeren et al., Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2014, p. 271-276Chapter in book (Other academic)
  • 13.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Sweden: The Foreign Tax Credit and Disparities2014In: Tax Treaty Case Law Around the Globe 2014 / [ed] Eric Kemmeren et al., Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2014, p. 287-292Chapter in book (Other academic)
  • 14.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Taxation of Partnerships - Legal national reports for the Nordic Tax Research Council´s annual meeting, 2015 in Aarhus: Sweden2015In: Nordic Tax Journal, ISSN 0904-6380, E-ISSN 2246-1809, no 2, p. 100-108Article in journal (Other academic)
  • 15.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Ändringar i systemet för avräkning av utländsk skatt: En kommentar2009In: Skattenytt, ISSN 0346-1254, p. 8-21Article in journal (Other academic)
    Abstract [sv]

    En ny lagstiftning med ändringar i lagen (1986:468) om avräkning av utländsk skatt träder i kraft den 1 januari 2009. Nedan kommenteras några av förändringarna, nämligen de som avser i) hanteringen av vissa avdrag enligt IL vid beräkningen av spärrbeloppet, och ii) samordningen mellan avdrag för utländsk skatt och avräkning av utländsk skatt.

  • 16.
    Berglund, Martin
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Cejie, Katia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Basics of International Taxation: from a methodological point of view2014Book (Other academic)
  • 17.
    Berglund, Martin
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Cejie, Katia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Basics of International Taxation: From a Methodological Point of View2018 (ed. 2)Book (Other academic)
  • 18.
    Cejie, Katia
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Berglund, Martin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law.
    Skattenytt internationellt - direkt beskattning2011In: Skattenytt, ISSN 0346-1254, Vol. 61, no 5, p. 284-290Article in journal (Refereed)
    Abstract [sv]

    EU-domstolen C-155/09 Kommissionen mot Grekland C-25/10 Heukelbach C-436/08 Haribo C-437/08 Salinen

    Rådets och Kommissionens arbete Direktiv om förstärkt ömsesidigt bistånd och informationsutbyte KOM(2011)16 internprissättning

    OECD Tackling agressiv tax planning through improved transparency and disclosure

    Download full text (pdf)
    SN 2011/5 s. 284-290
1 - 18 of 18
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