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Klassficering av förmögenhetsöverföringar inom bolagssektorn: ur ett civilrättsligt och skatterättsligt perspektiv
Linköping University, Department of Management and Economics.
2004 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Classification of Value Transfers Within a Company Group (English)
Abstract [en]

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law. The reason for that is the different purposes of the two rule complexes, purposes that are not always compatible. Tax law terms have to, to some extent, be adaptable to different circumstances. If not, the taxation will not be enough functional or effective. Deviation from civil law terms is however sometimes made without any evident motive.

The thesis treats various problems created by the use in tax legislation of terms that originally belong to private law. The terms that are considered each represent a certain legal act; they all have their own characteristics that as well have proved to vary depending on the context and the underlying legal interests that need to be fulfilled. My objective has been to identify variations and to find the causes of them. The thesis reveals many variations and differences between civil law and tax law regarding the classification of value transfers.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2004.
Series
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2004:17
Keyword [en]
Law, value transfers, classification
Keyword [sv]
RÄTTSVETENSKAP/JURIDIK
National Category
Law
Identifiers
URN: urn:nbn:se:liu:diva-2459OAI: oai:DiVA.org:liu-2459DiVA: diva2:19791
Uppsok
samhälle/juridik
Available from: 2004-08-02 Created: 2004-08-02

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0034ccebd578e1412ab112f82991e0718cbe37bd450a1cfbdc5480e4f0c2bfd44a2ab7cc
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf