Citat i kontext

Närliggande

Citerar

RÅ 1994 ref. 19

Axel Hilling, Income taxation of derivatives and other financial instruments - economic substance versus legal form - a study focusing on Swedish non-financial companies, 2007

Stycket Närliggande Avsnitt Kapitel Hela artikeln

Fotnot 503

4.64 is taxed in Year 1 and 4.86 is taxed in Year 2 (see Case RÅ 1994 ref 19).

Hänvisas från p. 6 (s. 120)

6.attributable to the zero-coupon bond and taxed as interest on an accrual basis.s. 120