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Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster
Svensk Skattetidning (2013)
  • Maria Hilling, Lund University
Abstract
The main subject of this article is the interpretation of undefined tax treaty terms. The focus is on the provision on private employment (article 15 OECD Model) in Swedish tax treaties. As there is a lack of consistent international approach in respect of dealing with undefined tax treaty terms, the argumentation applied by the Swedish Supreme Administrative Court is analysed.
Keywords
  • OECD Model,
  • employment income,
  • anställningsinkomster,
  • tolkning av skatteavtal,
  • artikel 15 OECD Modellavtal
Publication Date
June 1, 2013
Publisher Statement
Reproduced with the permission of Norstedts Juridik
Citation Information
Maria Hilling. "Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster" Svensk Skattetidning Iss. 3 (2013)
Available at: http://works.bepress.com/maria_hilling/11/