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empty-shell
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Traducere "empty-shell" în suedeză

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skalbolagsköp
skalbolag
The risk of abuse exists only in relation to empty-shell companies.
En risk för missbruk föreligger endast i samband med skalbolagsköp.
You know when you come across one of those empty-shell people?
Du vet när man möter en av dessa tomma-skal-människor?
Which would consist in preventing that companies unduly reduce their tax base by the use of loss carry-forwards from empty-shell companies.
Genom att förhindra att företag på ett otillbörligt sätt minskar beskattningsbar inkomst genom att använda förlustutjämning från skalbolag.
They note that both rules pursue the same objective, namely to exclude trade in empty-shell companies with accumulated losses.
Båda dessa bestämmelser hade samma syfte: att förhindra köp av skalbolag med ackumulerade förluster.
To counteract the trade in empty-shell companies, in 1997 the German legislator restricted the possibility of carrying forward losses by introducing in 8(4) KStG the shell acquisition rule (Mantelkaufregelung).
För att motverka sådana skalbolagsköp begränsade de tyska lagstiftarna 1997 möjligheten till förlustöverföring genom att en skalbolagsregel infördes i 8 punkt 4 KStG.
Both rules pursue the same objective, i.e. the prevention of trade in empty-shell companies with accumulated losses.
Båda dessa bestämmelser hade samma syfte: att förhindra skalbolagsköp.
According to the German authorities, providing such carry-forward of losses also triggered trade in empty-shell companies, which had long ceased any economic activity, but which still retained losses that had been carried forward.
Enligt de tyska myndigheterna ledde denna möjlighet till förlustöverföring till uppköp av företag (s.k. skalbolag eller empty shell companies) vars verksamhet sedan länge upphört men där det fortfarande fanns överförbara förluster.
As a reaction to the trade in empty-shell companies, the German Parliament restricted in 1997 the possibility to carry forward losses, by introducing in 8(4) KStG the so-called 'Mantelkaufregelung' ('coat-buying rule', the coat being the empty-shell company).
För att ta itu med skalbolagsköpen begränsade den tyska förbundsdagen 1997 möjligheten till förlustöverföring genom att en skalbolagsregel (Mantelkaufregelung) infördes i 8.4 i KStG.
Nici un rezultat pentru acest sens.

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