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Publications (10 of 58) Show all publications
Olsson, S. (2018). Nya avgöranden om indirekta skatter från EUD. Skattenytt, 11, 751-757
Open this publication in new window or tab >>Nya avgöranden om indirekta skatter från EUD
2018 (Swedish)In: Skattenytt, ISSN 0346-1254, Vol. 11, p. 751-757Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Visby: Skattenytts förlag AB, 2018
Keywords
indirekta skatter, punktskatter, mervärdesskatt
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-72010 (URN)
Available from: 2019-05-10 Created: 2019-05-10 Last updated: 2019-05-10Bibliographically approved
Olsson, S. (2018). Redovisning i bank och försäkringsbolag. Lund: Studentlitteratur AB
Open this publication in new window or tab >>Redovisning i bank och försäkringsbolag
2018 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Lund: Studentlitteratur AB, 2018. p. 141
Keywords
Redovisningsrätt, bank, försäkringsbolag
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-69085 (URN)9789144116907 (ISBN)
Available from: 2018-09-06 Created: 2018-09-06 Last updated: 2018-09-11Bibliographically approved
Olsson, S. (2018). Rättsvetenskaplig termbildning – några exempel. Skattenytt (1-2), 15-33
Open this publication in new window or tab >>Rättsvetenskaplig termbildning – några exempel
2018 (Swedish)In: Skattenytt, ISSN 0346-1254, no 1-2, p. 15-33Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Skattenytts förlag, 2018
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-65806 (URN)
Available from: 2018-01-24 Created: 2018-01-24 Last updated: 2018-05-30Bibliographically approved
Olsson, S. (2017). Skatten på flygresor. Svensk skattetidning, 4, 270-280
Open this publication in new window or tab >>Skatten på flygresor
2017 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, Vol. 4, p. 270-280Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Stockholm: , 2017
Keywords
Flygskatt
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-72009 (URN)
Available from: 2019-05-10 Created: 2019-05-10 Last updated: 2019-05-10Bibliographically approved
Olsson, S. (2016). Non-resident entities and CIT. In: Daniel Gutmann (Ed.), Corporate Income Tax Subjects: (pp. 71-74). Amsterdam: International Bureau of Fiscal Documentation (IBFD)
Open this publication in new window or tab >>Non-resident entities and CIT
2016 (English)In: Corporate Income Tax Subjects / [ed] Daniel Gutmann, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016, p. 71-74Chapter in book (Other academic)
Abstract [en]

Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate on whether EU Member States, and more broadly states belonging to the same economic area, should harmonize or coordinate their policies on tax matters.

However, little attention has been paid so far to a more basic question which is at the core of tax theory: who are corporate taxpayers? Are they defined in the same way throughout Europe? Comparative law shows that the conditions that must be met in order to be subject to corporate income tax are very different from one country to another. The way tax systems define foreign entities that fall under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities.

Against this background, the 2013 EATLP Congress devoted to corporate income tax subjects was designed to enhance the main similarities and differences that exist between many countries (European countries and the United States). It is the first time that such joint research has been conducted on an international scale on this fundamental topic and it has given rise to an ambitious publication.

This book therefore provides a basis for tax policy decisions at a national and European level. It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation.

Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016
Series
EATLP International Tax Series, ISSN 1574-9789 ; 12
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-43009 (URN)978-90-8722-347-2 (ISBN)
Available from: 2016-06-15 Created: 2016-06-15 Last updated: 2019-07-12Bibliographically approved
Olsson, S. (2016). Sweden. In: Daniel Gutmann (Ed.), Corporate Income Tax Subjects: (pp. 467-486). Amsterdam: International Bureau of Fiscal Documentation (IBFD)
Open this publication in new window or tab >>Sweden
2016 (English)In: Corporate Income Tax Subjects / [ed] Daniel Gutmann, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016, p. 467-486Chapter in book (Other academic)
Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016
Series
EATLP International Tax Series, ISSN 1574-9789 ; 12
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-43010 (URN)978-90-8722-347-2 (ISBN)
Available from: 2016-06-15 Created: 2016-06-15 Last updated: 2019-07-12Bibliographically approved
Olsson, S. (2016). Sweden. In: Michael Lang et al (Ed.), GAARs - A Key Element of Tax Systems in the Post-BEPS World: (pp. 683-700). Amsterdam: International Bureau of Fiscal Documentation (IBFD)
Open this publication in new window or tab >>Sweden
2016 (English)In: GAARs - A Key Element of Tax Systems in the Post-BEPS World / [ed] Michael Lang et al, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016, p. 683-700Chapter in book (Other academic)
Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-43008 (URN)978-90-8722-358-8 (ISBN)
Available from: 2016-06-15 Created: 2016-06-15 Last updated: 2019-07-12Bibliographically approved
Olsson, S. (2015). Redovisningsnormer i bank och finansbolag. Skattenytt (1/2), 16-31
Open this publication in new window or tab >>Redovisningsnormer i bank och finansbolag
2015 (Swedish)In: Skattenytt, ISSN 0346-1254, no 1/2, p. 16-31Article in journal (Other academic) Published
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-34913 (URN)
Available from: 2015-01-15 Created: 2015-01-15 Last updated: 2017-12-05Bibliographically approved
Olsson, S. (2014). Avdragsrätt för ränta på konvertibler. Skattenytt (5), 286-288
Open this publication in new window or tab >>Avdragsrätt för ränta på konvertibler
2014 (Swedish)In: Skattenytt, ISSN 0346-1254, no 5, p. 286-288Article in journal (Other academic) Published
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-32047 (URN)
Available from: 2014-05-07 Created: 2014-05-07 Last updated: 2017-12-05Bibliographically approved
Olsson, S. (2014). Rapport från en konferens om skatteflyktsregler. Skattenytt (12), 977-980
Open this publication in new window or tab >>Rapport från en konferens om skatteflyktsregler
2014 (Swedish)In: Skattenytt, ISSN 0346-1254, no 12, p. 977-980Article in journal (Other academic) Published
National Category
Law (excluding Law and Society)
Research subject
Law
Identifiers
urn:nbn:se:kau:diva-34912 (URN)
Available from: 2015-01-15 Created: 2015-01-15 Last updated: 2017-12-05Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-6859-076X

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