Search Results

1 - 2 of 2 items :

  • Central and Eastern Europe x
  • Tax and Accounting Law x
Clear All
The Emergence of Denmark’s Tax Treaty Network — A Historical View

the treaties over time and of the choices that were made ( Freiherr von Roenne 2011 ). In addition, other research has shown that, generally, a strong element of path dependence occurs when it comes to the historical development of the global tax treaty network ( Jogarajan 2011 ). In other words, previous events ( i . e ., the entering into the first treaties between a series of Central European countries and the creation of the first model conventions) seem to have affected the development up until today ( Avery Jones et al . 2006 ). Thus, it does not surprise

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

-exempt institutions pay no tax on interest receipts, dividends, or capital gains. This category includes the government at the central, regional, and local level; charities; scientific and cultural foundations; foundations for employee recreation set up by companies; pension funds for supplementary occupational pension schemes; and the National Pension Funds (the AP Funds). For an exhaustive definition, the reader is referred to chapter 7 in the Income Tax Act (1999:1229). Tax-exempt institutions enjoyed a substantial tax advantage relative to the other two owner categories, and

Open access