{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Avsnitt 50 - Tre direktivf\u00f6rslag","description":"Kommissionen har nyligen lagt fram tre nya direktivf\u00f6rslag p\u00e5 skatteomr\u00e5det. HOT - Head Office Tax System for SME - \u00e4r ett system f\u00f6r att f\u00f6renkla utlandsetableringar f\u00f6r sm\u00e5f\u00f6retag. Det andra f\u00f6rslaget BEFIT -&amp;nbsp; Business in Europe Framework for Income Taxation - \u00e4r en omarbetad variant av de tidigare f\u00f6rs\u00f6ken att harmonisera bolagsskattebasen f\u00f6r stora f\u00f6retag i EU. Det tredje f\u00f6rslaget \u00e4r en kodifiering av OECDs riktlinjer f\u00f6r internpriss\u00e4ttning. I detta avsnitt recenserar Svenskt N\u00e4ringslivs skattejurister Tara Muinafshar och Claes Hammarstedt f\u00f6rslagen. ","author_name":"Skattefr\u00e5gan","author_url":"http:\/\/blogg.svensktnaringsliv.se\/fokus-pa-skatterna\/","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/28439813\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/content\/163190141"}