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Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee’s income.

The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper. This procedure means that the partner may make a profit for the company to low taxation. An unconditional shareholders contribution is not regulated by law, although there are a few statements of practice and legislative history regarding this procedure. The purpose of a shareholders contribution is to increase the company’s assets while liabilities remain unchanged. The paper analyzes this process based on tax law.

The purpose of the tax law is that the law will be used to tackle tax evasion. In order for the law to be applied, a tax benefits arising to the taxpayer. It also requires that the taxpayer participated directly or indirectly in the transaction. The tax relief must be considered as the main reason for this act. The last element that must be met for tax law shall be applicable is that the proceeding be regarded as contrary to the purpose, the procedure should not be considered to be anticipated or intended by the legislature. At this interpretation, the starting point taken by the legislation, the resulting confusion, however line retrieved from the legislative history.

Place, publisher, year, edition, pages
2010. , 68 p.
Identifiers
URN: urn:nbn:se:hj:diva-14004OAI: oai:DiVA.org:hj-14004DiVA: diva2:379806
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-01-12 Created: 2010-12-20 Last updated: 2011-01-12Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
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  • Other locale
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