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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

.7 Notes : All calculations are based on the actual asset composition in manufacturing. The following inflation rates were used: 7 percent for 1970 and 9.4 percent for 1980. The calculations conform to the general framework developed by King and Fullerton (1984) . The average holding period is assumed to be 10 years. A negative tax rate implies that the rate of return after tax is greater than before tax. For instance, a tax rate of -83 percent for a debt-financed investment owned by a tax-exempt institution in 1980 implies that a real rate of return of 10 percent

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Tax Planning in Partner-owned Close Corporations

it remains in place as a symbol of the legislator’s insistence that high earners pay their fair share of taxes ( Öberg 2014 ), allowing policy makers to demonstrate their commitment to fairness. Moreover, only a minor proportion of tax policy concerns consumption, although this proportion is likely to expand as the public grows increasingly concerned about environmental issues. Tax policy in the realm of business primarily addresses investments and savings ( Avi-Yonah 2006 ). Regulation aimed at stimulating activity in this area must be directed at individuals

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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

income representing that value. According to the permanent establishment definition of the OECD Model Tax Convention, the fact that a foreign taxpayer sells goods or services in a state is not in itself sufficient to constitute a permanent establishment. A certain level of physical presence is required. The threshold for tax liability in the contracting state of which the taxpayer is not a resident has been discussed within the framework of the BEPS Project. The development of the digital economy has, to a far greater extent than ever before, made it possible to

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The Nordic model of taxation and its influence in North America: Image and Reality

corporations emphasizing features such as automobile safety (Volvo), natural or “functional” design (Dansk or Marimekko), consumer-oriented high-tech (Skype, Spotify, Nokia), creative children’s play (Lego, Minecraft), and natural or unprocessed foods (the specialty coffee industry) that present an image of modern, healthy, and humane living that is especially attractive to younger consumers. Nordic foreign policy, especially in Norway and Sweden, likewise emphasizes human rights and development assistance and constitutes an additional form of marketing for the countries

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A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

broadest possible meaning. “Fiscal competition” covers all potential aspects of fiscal competition that are relevant to the research purpose of this article (see Section 2.1 ). The examples of fiscal competition given in the following are, therefore, not exhaustive. 4.2.1 Tax Competition between States Fiscal or tax competition generally refers to the situation where different states compete against each other by offering favorable national tax rules to maximize the state’s tax revenue by attracting foreign resources and investments Andersson and Fall (2001

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