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Anställdas förvärv av värdepapper: Beskattningstidpunkten när förvärvet är förenat med förfoganderättsinskränkningar
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.

When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.

After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered. The area will be a subject to further revisions because of the technological development and internationalization of the area.

Place, publisher, year, edition, pages
2010. , 44 p.
Keyword [en]
Taxation, security paper rule, acquisition, tax time, service income, income, qualifying time.
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-12261OAI: oai:DiVA.org:hj-12261DiVA: diva2:320533
Presentation
2010-05-19, Jönköping, 09:00 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-06-11 Created: 2010-05-25 Last updated: 2010-06-11Bibliographically approved

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fulltext(325 kB)466 downloads
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CiteExportLink to record
Permanent link

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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