The anti-tax avoidance act and trade with loss companies. Tax evasion in case of changes in ownership and the limitation of deduction for losses carried forward – consistent with the principles of neutrality and legality?

Autor:	Olsson, Beatrice
Jazyk:	švédština
Rok vydání:	2020
Předmět:	Skatteflykt Juridik underskottsföretag beloppsspärren Law
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::39bafcf3f29521644a3a6d5501031d04 http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-169326 Zobrazit plný text záznamu