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Det nordiska dubbelbeskattningsavtalets betydelse för svenska sjömän
Linnaeus University, Faculty of Technology, Kalmar Maritime Academy.
Linnaeus University, Faculty of Technology, Kalmar Maritime Academy.
2023 (Swedish)Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Sweden is a country with a high level of welfare which is largely paid for by the taxes that wage earners pay to the state. The tax laws that a Swedish sailor is subject to are primarily the Income Tax Act. If the seaman works for a Swedish shipping company, the seaman can easily ascertain which tax rate he will be subject to. If, on the other hand, the sailor sails under an EEA flag, taxation will be uncertain. The purpose of the work was to familiarize ourselves with the Nordic double taxation agreement. The Swedish Tax Agency makes different interpretations of the articles contained in the Nordic double taxation agreement. After reading tax law, the Nordic double taxation agreement, judgments regarding seamen's taxation from the Supreme Administrative Court, we find that the interpretation of the terms "international traffic" and "business" needs to be clarified. Likewise, a course dealing with tax laws should be included in the Marine Engineering program so that the students will gain knowledge of which tax laws they will be subject to when they sail under a foreign flag.

Abstract [sv]

Sverige är ett land med en hög välfärd som till stor del betalas av de skatter som löntagare betalar till staten. Vilka skattelagar som en svensk sjöman omfattas av är främst inkomstskattelagen. Arbetar sjömannen för ett svenskt rederi kan sjömannen med lätthet konstatera vilken skattesats denne kommer omfattas av. Seglar däremot sjömannen under EES-flagg kommer beskattningen bli osäker. Syftet med arbetet var att sätta oss in i det nordiska dubbelbeskattningsavtalet. Skatteverket gör olika tolkningar av de artiklar som finns i det nordiska dubbelbeskattningsavtalet. Efter inläsning på skatterätt, det nordiska dubbelbeskattningsavtalet, domar gällande sjömäns beskattning från Högsta Förvaltningsdomstolen finner vi att tolkningen av begreppen ”internationell trafik” och ”verksamhet” behöver förtydligas. Likaså bör en kurs som handlar om skattelagar ingå på Sjöingenjörsprogrammet för att de studerande ska få kunskap om vilka skattelagar de kommer omfattas av då de seglar under utländsk flagga. 

Place, publisher, year, edition, pages
2023. , p. 31
Keywords [en]
Seaman, tax laws, interpretation of laws, the Nordic double taxation agreement
Keywords [sv]
Sjöman, skattelagar, tolkning av lagar, det nordiska dubbelbeskattningsavtalet.
National Category
Law and Society
Identifiers
URN: urn:nbn:se:lnu:diva-120004OAI: oai:DiVA.org:lnu-120004DiVA, id: diva2:1746860
Subject / course
Chief Engineer
Educational program
Marine Engineering Programme (4 years) with onboard practical training placement, 180 credits
Presentation
2023-03-17, Digitalt, 09:32 (Swedish)
Supervisors
Examiners
Available from: 2023-03-30 Created: 2023-03-29 Last updated: 2023-03-30Bibliographically approved

Open Access in DiVA

Det nordiska dubbelbeskattningsavtalet(475 kB)138 downloads
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File name ATTACHMENT01.pdfFile size 475 kBChecksum SHA-512
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Type attachmentMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf