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  • 1. 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)
  • 2. 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)
  • 3.
    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)
  • 4.
    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)
  • 5.
    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)
  • 6.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Bilförmån1996In: Skattenytt 1996, s. 476 – 477Article in journal (Other academic)
  • 7.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Din bil och lagen1994Book (Refereed)
  • 8.
    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)
  • 9.
    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)
  • 10.
    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)
  • 11.
    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)
  • 12.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Folkpocket om vardagsjuridik1996Book (Refereed)
  • 13.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Fordonsregler1997Book (Refereed)
  • 14.
    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)
  • 15.
    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)
  • 16.
    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)
  • 17.
    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)
  • 18.
    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)
  • 19.
    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)
  • 20.
    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)
  • 21.
    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.))
  • 22.
    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)
  • 23.
    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)
  • 24.
    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)
  • 25.
    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.

  • 26.
    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)
  • 27.
    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)
  • 28.
    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)
  • 29.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Punktskatter: En handbok2009Book (Refereed)
  • 30.
    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)
  • 31.
    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)
  • 32.
    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)
  • 33.
    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)
  • 34.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Redovisning i bank och försäkringsbolag2018Book (Other academic)
  • 35.
    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)
  • 36.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Redovisningsrätt: En introduktion2012 (ed. 1)Book (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.
    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)
  • 38.
    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)
  • 39.
    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 (popular science, discussion, etc.))
  • 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 (from 2013).
    Rättsvetenskaplig termbildning – några exempel2018In: Skattenytt, ISSN 0346-1254, no 1-2, p. 15-33Article in journal (Other academic)
  • 41.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    RÅ 2008 ref 66 och Regeringsrättens dom 2008-11-28, mål nr 1555-1556-08. Ny tidpunkt för beskattning enligt kontantprincipen?2009In: Skattenytt, ISSN 0346-1254, no 7/8, p. 500-503Article in journal (Other academic)
  • 42.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Sanktioner vid avvikelser från god redovisningssed2010Book (Refereed)
  • 43.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Skattemässig bedömning av civilrättsliga upp- och nedskrivningar2005In: Svensk Skattetidning 2005, s. 399 - 409Article in journal (Other academic)
  • 44.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Skatten på flygresor2017In: Svensk skattetidning, ISSN 0346-2218, Vol. 4, p. 270-280Article in journal (Other academic)
  • 45.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Summary of thesis2002In: Årsbok for nordisk skatteforskning 2002, s. 303 - 306, Oslo: Universitetsforlaget AS , 2002Chapter in book (Other academic)
  • 46.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Svenska skattenyheter 20002001In: Årsbok for nordisk skatteforskning 2001, s. 225 - 231, Oslo: Universitetsforlaget AS , 2001Chapter in book (Other academic)
  • 47.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Svenska skattenyheter 20012002In: Årsbok for nordisk skatteforskning 2002, s. 273 - 278, Oslo: Universitetsforlaget AS , 2002Chapter in book (Other academic)
  • 48.
    Olsson, Stefan
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Sweden2013In: The Burden of Proof in Tax Law: 2011 EATLP Congress, Uppsala / [ed] Gerard Meussen, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2013, p. 249-263Chapter in book (Other academic)
  • 49.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Sweden2010In: Separation of powers in tax law / [ed] Ana Paula Dourado, Amsterdam: EATLP International Tax Series , 2010, no 7, p. 213-216Chapter in book (Refereed)
  • 50.
    Olsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Sweden2016In: Corporate Income Tax Subjects / [ed] Daniel Gutmann, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2016, p. 467-486Chapter in book (Other academic)
12 1 - 50 of 66
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