Sökresultat: "bitcoin mining" | Alla | 12 träffar
/ Vägledning / 2022 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 13 Capital gains
inträffar när andelsbytet sker. Kryptotillgångar Bitcoin kan inte likställas med en delägarrätt eller utländsk valuta. Avyttring av bitcoin och liknande kryptotillgångar ska därför beskattas enligt bestämmelserna om andra tillgångar
Saknas: mining
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 13 Capital gains
vid tillämpning av skatteavtal på ett återfört uppskovsbelopp. Även vid framskjuten beskattning anser Skatteverket att en överlåtelsetidpunkt vid tillämpning av skatteavtal inträffar när andelsbytet sker. Kryptotillgångar Bitcoin kan inte likställas
Saknas: mining
/ Vägledning / 2023 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 13 Capital gains
vid tillämpning av skatteavtal på ett återfört uppskovsbelopp. Även vid framskjuten beskattning anser Skatteverket att en överlåtelsetidpunkt vid tillämpning av skatteavtal inträffar när andelsbytet sker. Kryptotillgångar Bitcoin kan inte likställas
Saknas: mining
/ Vägledning / 2017 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
” shares or other “jouissance” rights, mining shares, founders’ shares or other rights, not eing debt-claims, participating in profits, as well as income from other corporate rightswhich is subjected to the same taxation treatment as income by shares by the
Saknas: bitcoin
/ Vägledning / 2018 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
used in this Article means income from shares, “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
Saknas: bitcoin
/ Vägledning / 2016 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
” shares or other “jouissance” rights, mining shares, founders’ shares or other rights, not eing debt-claims, participating in profits, as well as income from other corporate rightswhich is subjected to the same taxation treatment as income by shares by the
Saknas: bitcoin
/ Vägledning / 2019 / 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 / 2020 / 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 / 2021 / 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 / 2022 / 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