Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl

The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. These trends are then examined in relation to the development of the particular practice in respect of the rules governing close companies. A general question discussed is whether the community of economic interests between a close company and its owners justifies a system of special treatment. The dissertation also contains a discussion of different situations in which it is disputable whether it is the company or its owners that should be the tax subject. A comparison with Danish law is made here. The current special regulation of close companies is described and analysed in respect of its character and against the historical and syste...