Change search
Refine search result
12 1 - 50 of 81
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • 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
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Dimitrievski, Nick
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Johansson, KjellKleist, DavidOlsson, StefanKarlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Festskrift till Robert Påhlsson2022Collection (editor) (Other academic)
    Abstract [sv]

    Robert Påhlsson planerar att gå i pension under våren 2022 och därför har hans vänner och kollegor valt att hylla honom med en festskrift. Robert är en skicklig akademiker som lämnat betydande bidrag på det skatterättsliga området, men han är också en omtyckt person som haft stor betydelse för den skatterättsliga miljön i Sverige och i Norden. Flera av författarna har knutit an till Roberts egna alster, och där finns mycket att välja bland, eftersom hans produktion både har djup och en synnerligen imponerande bredd.

    Medverkande författare: Richard Arvidsson, Martin Berglund, Jan Bjuvberg, Jane Bolander, Inge Langhave, Katia Cejie, Mattias Dahlberg, Nick Dimitrievski, Patrik Emblad, Katarina Fast Lappalainen, Ole Gjems-Onstad, Anders Hultqvist, Mats Höglund, Jan Kellgren, David Kleist, Eleonor Kristoffersson, Magnus Kristoffersson, Peter Koerver Schmidt, Börje Leidhammar, Christina Moëll, Jérôme Monsenego, Claes Norberg, Stefan Olsson, Jan Pedersen, Roger Persson Österman, Henrik Stensgaard, Dennis Ramsdahl Jensen, Pernilla Rendahl, Christer Silfverberg, Teresa Simon-Almendal, Kristina Ståhl, Bo Svensson, Mats Tjernberg, Bertil Wiman, Frederik Zimmer och Bo Svensson.

  • 2.
    Dimitrievski, Nick
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Wiklander, Per-Ola
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Vänbok till Åsa Bergenheim: Uppsatser i idéhistoria och rättsvetenskap2020Book (Other academic)
    Download full text (pdf)
    fulltext
  • 3. Kirsch, Hanno
    et al.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Financial accounting and tax accounting: Germany and Sweden as examples2008In: Skattenytt 2008, s. 746 - 757Article in journal (Other academic)
  • 4. Kirsch, Hanno
    et al.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Re-Exposure Draft on leases and its potential impacts on the financial and taxation accounting in Sweden2014In: Skattenytt, ISSN 0346-1254, Vol. 7-8, p. 571-Article in journal (Other academic)
  • 5.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Anmälan av Sebastian Houe: "CO2-beskatning i et EU-retligt og nationalt perspektiv"2013In: Skattenytt, ISSN 0346-1254, no 5, p. 293-296Article, book review (Other academic)
  • 6.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Avdragsrätt för ränta på konvertibler2014In: Skattenytt, ISSN 0346-1254, no 5, p. 286-288Article in journal (Other academic)
  • 7.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Beskattningstidpunkt vid leverans? - synpunkter på SamRob-Utredningens betänkande2009In: Skattenytt, ISSN 0346-1254, no 10, p. 635-647Article in journal (Other academic)
  • 8.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Bilförmån1996In: Skattenytt 1996, s. 476 – 477Article in journal (Other academic)
  • 9.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    De internationella redovisningsnormernas rättsliga betydelse i Sverige2019In: Vänbok till Bertil Wiman / [ed] Bjuvberg, Jan ; Monsenego, Jérôme, Stockholm: Norstedts Juridik AB, 2019, p. 251 – 263-Chapter in book (Other academic)
  • 10.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Din bil och lagen1994Book (Refereed)
  • 11.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    EG-domstolens användning av civilrätten i skatterättsliga avgöranden2005In: Skattenytt 2005, s. 166 - 175Article in journal (Other academic)
  • 12.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    EG-domstolens dom i C-5/05 Joustra, beskattning av alkohol som förvärvats av privatpersoner för eget och andra privatpersoners bruk2007In: Skattenytt 2007, s. 57 - 60Article in journal (Other academic)
  • 13.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    EG-rättens inverkan på skatter och avgifter inom miljöområdet2008In: Europarättslig tidskrift 2008, s. 397 - 413Article in journal (Other academic)
  • 14.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    EU-domstolens avgörande i C84/09 X v Skatteverket, gemenskapsinterna förvärv av segelbåtar2011In: Skattenytt, ISSN 0346-1254, no 1-2, p. 59-64Article in journal (Other academic)
  • 15.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Folkpocket om vardagsjuridik1996Book (Refereed)
  • 16.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Fordonsregler1997Book (Refereed)
  • 17.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Författningsprövning i skatterätten2005In: Den okände (?) grannen. Tysklandsrelaterad forskning i Sverige, s. 412 - 438 / [ed] Mai-Brith Schartau & Helmut Müssner, Huddinge: Södertörns högskola , 2005Chapter in book (Other academic)
  • 18.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Författningsprövning i skatterätten: En studie kring svensk och tysk konstitutionell praxis påverkan på skatterätten2006Book (Refereed)
  • 19.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Förslaget om trängselskatter2004In: Svensk Skattetidning 2004, s. 207 - 216Article in journal (Other academic)
  • 20.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Försäljningsskatt på motorfordon1994In: Skattenytt 1994, s. 218 – 223Article in journal (Other academic)
  • 21.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    God redovisningssed i speciallagstiftning2012In: Skattenytt, ISSN 0346-1254, no 5, p. 266-275Article in journal (Other academic)
  • 22.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    God sed som rättslig standard2017In: Skattenytt, ISSN 0346-1254, no 7-8, p. 461-484Article in journal (Other academic)
  • 23.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Hellre brödlös än rådlös? De allmänna rådens rättsliga ställning.2022In: Festskrift till Robert Påhlsson / [ed] Nick Dimitrievski; Kjell Johansson; David Kleist; Stefan Olsson, Uppsala: Iustus förlag, 2022, p. 353-371Chapter in book (Other academic)
  • 24.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Internet och alkoholskatt2006In: Skattenytt 2006, s. 183 - 193Article in journal (Other academic)
  • 25.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Konferens för skatterättslärare2012In: Skattenytt, ISSN 0346-1254, no 3, p. 127-128Article in journal (Other (popular science, discussion, etc.))
  • 26.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Legal Standards and EU Tax Law2023In: The Power to Tax in Europe / [ed] Johan Lindholm; Anders Hultqvist, Oxford: Hart Publishing Ltd, 2023, p. 233-250Chapter in book (Other academic)
  • 27.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Miljöskatter i svensk skatterätt2007In: Skattenytt 2007, s. 419 - 426Article in journal (Other academic)
  • 28.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Neutralitetsfrågor avseende punktskatter2002In: Skattenytt 2002, s. 177 - 186Article in journal (Other academic)
  • 29.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Non-fiscal objectives of taxation and constitutional requirements in German case law2009In: Yearbook For Nordic Tax Research 2009 / [ed] Jane Bolander, Copenhagen: DJÖF Publishing , 2009Chapter in book (Other academic)
  • 30.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Non-resident entities and CIT2016In: 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.

  • 31.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Nya avgöranden om indirekta skatter från EUD2018In: Skattenytt, ISSN 0346-1254, Vol. 11, p. 751-757Article in journal (Other academic)
  • 32.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Nya förslag från EG-kommissionen rörande indirekt beskattning2002In: Skattenytt 2002, s. 213 - 221Article in journal (Other academic)
  • 33.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Nya rättsfall om skattskyldighet för indirektaskatter2013In: Skattenytt, ISSN 0346-1254, no 11, p. 757-766Article in journal (Other academic)
  • 34.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Punktskatter: En handbok2009Book (Refereed)
  • 35.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Punktskatter: Rättslig reglering i svenskt och europeiskt perspektiv2001Doctoral thesis, monograph (Other academic)
  • 36.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Punktskatteregistreringens betydelse för skattskyldigheten2011In: Skattenytt, ISSN 0346-1254, no 9, p. 645-650Article in journal (Other academic)
  • 37.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Rapport från en konferens om skatteflyktsregler2014In: Skattenytt, ISSN 0346-1254, no 12, p. 977-980Article in journal (Other academic)
  • 38.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rapport från ett dansk-svenskt skatteseminarium2017In: Skattenytt, ISSN 0346-1254, Vol. 67, no 1-2, p. 53-54Article in journal (Other academic)
  • 39.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Redovisning i bank och försäkringsbolag2018Book (Other academic)
  • 40.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Redovisningsnormer i bank och finansbolag2015In: Skattenytt, ISSN 0346-1254, no 1/2, p. 16-31Article in journal (Other academic)
  • 41.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Redovisningsrätt: En introduktion2012 (ed. 1)Book (Other academic)
  • 42.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Redovisningsrätt: En introduktion2020 (ed. 2)Book (Other (popular science, discussion, etc.))
  • 43.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Relationen mellan rättsvetenskapliga termer och begrepp.2020In: Vänbok till Åsa Bergenheim: Uppsatser i idéhistoria och rättsvetenskap / [ed] Nick Dimitrievski; Stefan Olsson; Per-Ola Wiklander, Karlstad: Karlstads universitet, 2020, p. 109-164Chapter in book (Other academic)
  • 44.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Review of Cristina Trenta: ”VAT in Peer-to-peer Content distrbition”2013In: Skattenytt, ISSN 0346-1254, no 12, p. 870-878Article, book review (Other academic)
  • 45.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Review of: Ásgeir B. Torfason “Cash Flow Accounting in Banks”2014In: Skattenytt, ISSN 0346-1254, no 9, p. 712-716Article, book review (Other academic)
  • 46.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Revisorns roll: En revisors- och revisionsrättslig introduktion2017 (ed. 1)Book (Other academic)
  • 47.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013). 9697014968.
    Rättskipningens gränser2024In: Vänbok till Bengt Lindell / [ed] Jack Ågren; Stefan Olsson, Karlstad: Karlstads universitet, 2024, p. 69-90Chapter in book (Other academic)
  • 48.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rättsvetenskapen vid Karlstads universitet2020In: Vänbok till Åsa Bergenheim: Uppsatser i idéhistoria och rättsvetenskap / [ed] Nick Dimitrievski; Stefan Olsson; Per-Ola Wiklander, Karlstad: Karlstads universitet, 2020, p. 9-28Chapter in book (Other academic)
  • 49.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rättsvetenskaplig termbildning – några exempel2018In: Skattenytt, ISSN 0346-1254, no 1-2, p. 15-33Article in journal (Other academic)
  • 50.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Rättsvetenskaplig termbildning: ännu en gång2019In: Skattenytt, ISSN 0346-1254, no 10, p. 733-749Article in journal (Other academic)
12 1 - 50 of 81
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • 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