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/ Vägledning / 2023 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
, “jouissance” shares or other “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income by
Saknas: bitcoin
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
taxation of the company in respect of the profits out of which the dividends are paid. 3. The term “dividends” as used in this Article means income from shares, “jouissance” shares or other “jouissance” rights, mining shares, founders’ shares or other
Saknas: bitcoin