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Dispositionsrätt till båt. Förmånsbeskattning av fåmansföretagare - När gällande rätt, rättstillämpning och skatterättsliga rättssäkerhetsprinciper kolliderar.
Umeå University, Faculty of Social Sciences, Department of Law.
2017 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesisAlternative title
Right of disposal of boats. Fringe benefit taxation of the owners of closely held companies - when the law, the application of law and tax principles regarding rule of law collide. (English)
Place, publisher, year, edition, pages
2017.
Keyword [en]
Right of disposal
Keyword [sv]
Dispositionsrätt, förmånsbeskattning, båtförmån, båt, förmån, fåmansföretag, legalitetsprincipen, FÅAB, bevisbörda
National Category
Law
Identifiers
URN: urn:nbn:se:umu:diva-131611OAI: oai:DiVA.org:umu-131611DiVA: diva2:1075136
External cooperation
EY Umeå
Educational program
Master of Laws
Available from: 2017-02-17 Created: 2017-02-17 Last updated: 2017-02-17Bibliographically approved

Open Access in DiVA

fulltext(1003 kB)28 downloads
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File name FULLTEXT01.pdfFile size 1003 kBChecksum SHA-512
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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