I really appreciated all the questions you put today. It makes it so much more interesting for me to hear from you what is confusing and unclear. Thank you!
I give you some additional material as promised:
1. RESIDENCE IN WORLD
As we discussed today it is really complicated how to solve a double tax situation regarding domicile in the two Contracting States, residence under the DTT and decide if both or just one of the Contracting States (in our case are the Contracting States Sweden and Poland) may tax the employment income. I hope this document will help.
2. VOCABULARY
3. SUMMARY OF THE LECTURES 25, 27 NOVEMBER

Inger

8 Responses to “Mälardalen University, Introduction To Commercial Law, Lecture 9 – Inger Paulin”

  1. Hi, I dont really understand the diffrence between being a Resident and being Domicile

    • Hi, Every state has its own tax law. In the national tax law there are rules about when the State may levy tax on an Indivudal Person. The tax auythorities cannot ask for taxes without following the Law. Normally, when you live in a country the State has a right to levy tax on all your income because you belong that States jurisdiction – you live there you are domiciled there. But it is also possible that you work in another state and that that state wants you to pay tax too. You are double taxed – both states wants you to pay tax on the same income earned the same period. To avoid double taxation the two states enter into a Double tax Treaty DTT. In the treaty it says in article 4.1 that the contracting states may levy tax if you are domiciled in one of the countries.Art 4.1. If you are domiciled in both countries you have to decide according to art 4.2 which one of the countries that will be the Resident country. Article 4 is called Residence but when it refers to National Law they use domiciled. I would appreciate if you read the text in Article 4 and study the OH.s from lecture on the 25 and that you come back to me and tell me if you understnad now.
      Best wishes
      Inger

  2. Me too 🙂
    Need more clarification !

  3. Anonym, read the answer above and tell me if you have further problems. Did you read the compendium, the DTT and have you studied the OH:s?
    Inger

  4. Hey Inger!

    When answering to the questions of Seminar B, do you prefer us to write down the entire Articles from the CISG or can we just point out the main issues from these articles (by referencing to them)? Im asking this to know how to act in the actual written assignment exam.

    Thank you!

  5. Can you please clarify à little bit about final seminar, because there is list to be elabotaring, the last part of the list make me confusion for example, return the books and write some thing in à compendium, make change in the book by cross over what is wrong and rewrite the text and make correction so the computed balande sheet world be right and up to the last. So please help me to understand

    • Hi

      The list gives you different solutions to the problem the buyer is facing. Elaborate on the solutions and discuss if they are allowed or not and what rules will apply.

      Best regards,
      Krister

  6. Hi Inger!

    I was wondeirng if you could put up some reading instructions regarding CISG?

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