Sökresultat: "Reverse charge which" | 2020 | 80 träffar
/ Regler och ställningstaganden / EU-författningar / Förklarande anmärkning. Rådets genomförandeförordning (EU) nr 2018/1910
, normally also has to account for the VAT on the (domestic) supply in the Member State where the stock is located (unless the reverse charge mechanism is applicable, normally on the basis of Article 194 VD). The simplification for call-off stock arrangements
/ Vägledning / 2020 / 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
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/ Vägledning / 2020 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 11 Interest
be taxed in that other State. 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
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/ Vägledning / 2020 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 2 Taxes covered
, irrespective of the manner in which they are levied. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable
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/ Regler och ställningstaganden / EU-författningar / EU-guidelines
document has to be read together with the INDEX which shows COMMENTS as well as the ARTICLES referred to and which is also published on the DG TAXUD Website ATTENTION: Please bear in mind that guidelines issued by the VAT Committee are merely views of a
/ Regler och ställningstaganden / EU-författningar / EU-guidelines
document has to be read together with the INDEX which shows COMMENTS as well as the ARTICLES referred to and which is also published on the DG TAXUD Website ATTENTION: Please bear in mind that guidelines issued by the VAT Committee are merely views of a
/ Regler och ställningstaganden / Ställningstaganden / Krav på en särskild uppgift eller hänvisning i fakturan; mervärdesskatt
på det aktuella språket. På engelska används begreppet Reverse Charge, på franska Autoliquidation och på tyska Steuerschuldnerschaft des Leistungsempfängers. Vid gränsöverskridande försäljningar kan det förekomma att reglerna för omvänd skattskyldighet
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/ Regler och ställningstaganden / Lagar & förordningar / Lag (2002:221) om konvention om social trygghet mellan Sverige och Kanada
Article I Definitions 1. For the purposes of this Agreement: "benefit" means, as regards a Party, any pension or cash benefit for which provision is made in the legislation of that Party and includes any supplements or increases applicable to such a
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/ Regler och ställningstaganden / Lagar & förordningar / Lag (2019:205) om avtal om social trygghet mellan Sverige och Filippinerna
defined in this Article has the meaning assigned to it in the applicable legislation. Article 2 Legislation to Which the Agreement Applies 1. This Agreement shall apply to the following legislation; (a) with respect to the Philippines: (i) the Social
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/ Regler och ställningstaganden / Lagar & förordningar / Lag (2019:1197) om skatteavtal mellan Sverige och Grekland
local authorities, irrespective of the manner in which they are levied. (2) There shall be regarded as taxes on income and capital all taxes imposed on total income, on total capital, or on the elements of income or of capital, including taxes on profits
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