Filtrera på område
Sökresultat: "������������������KA���:331������������������������,������������,������24������,������������������,������������������ other" | 2024 | 293 träffar
/ Regler och ställningstaganden / Skatteavtal
myndigheterna i Amerikas förenta stater och Sverige gällande land-för-land-rapportering . Andorra Lag (2010:328) om avtal mellan Sverige och Andorra om utbyte av upplysningar i skatteärenden . Lagen trädde i kraft 2011-04-01 (2011:119). Anguilla Lag (2010:331
Saknas: KA other
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 21 Other income
, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 16 Directors´ fees
Styrelsearvode och liknande ersättning får beskattas i bolagets hemviststat. Avtalstext Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 22 Capital
aktuellt att i Sverige tillämpa bestämmelser om förmögenhet i svenska skatteavtal. Avtalstext 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 27 Assistance in the collection of taxes
Artikeln innebär att parterna ska bistå varandra med indrivning av skattefordringar. Avtalstext 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 26 Exchange of information
public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 23 A och B Exemption method respektive Credit method
I den s.k. metodartikeln anges på vilket sätt dubbelbeskattning ska undanröjas. Avtalstext Artikel 23 A EXEMPTION METHOD 1. Where a resident of a Contracting State derives income or owns capital which may be taxed in the other Contracting State in
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / Mest-gynnad-nations-klausuler / Skatteavtal där en mest-gynnad-nations-klausul har aktiverats / Chile
2019: 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / Mest-gynnad-nations-klausuler / Skatteavtal där en mest-gynnad-nations-klausul har aktiverats / Indien
här för att det ska gå att göra en jämförelse med den nya tillämpningen av artikel 12 i avtalet mellan Sverige och Indien: 1. Royalties and fees for included services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in
Saknas: 24 331 KA
/ Vägledning / 2024 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 6 Income from immovable property
beroende av nationell rätt. Avtalstext 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term
Saknas: 24 331 KA