Företags investeringsutgifter för datorprogram : en inkomstskatterättslig analys

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mea...

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Bibliographic Details
Main Author: Eklind, Anna
Format: Others
Language:Swedish
Published: Linköpings universitet, Ekonomiska institutionen 2003
Subjects:
Law
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1861