Skatteplanering vs. den optimala kapitaliseringsgraden
This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora ar...
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| Format: | Others |
| Language: | Swedish |
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Linköpings universitet, Ekonomiska institutionen
2001
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-933 |