{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/praxis/ra-1993-91","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/praxis/ra-1993-91)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-09-26","fingerprint":"ewai:se:28bbc6","proof":"sha256:e170af2d608ea687ef7c7a9a0df42abe6cba1cf97c7c7b2d1dc47c7fd0efe3fe","jurisdiction":"se","lang":"sv"},"item":{"id":"ra-1993-91","layer":"praxis","court":{"code":"REGR","name":"Regeringsrätten"},"ref":"RÅ 1993 ref. 91","decided":"1993-11-02","headline":"Fråga om tillämpning av den s.k. nondiskriminationsklausulen i dubbelbeskattningsavtal såvitt avser koncernbidrag mellan svenska aktiebolag som ingår i internationella koncerner (I och II). Förhandsbesked.","register":"https://rattspraxis.etjanst.domstol.se","sourceUrl":"https://rattspraxis.etjanst.domstol.se/sok/publicering/eedfd8d3-a50e-4714-a380-a06ed2b2ca99","url":"https://legal.exploreworldai.com/praxis/ra-1993-91","api":"https://legal.exploreworldai.com/api/public/v1/cases/ra-1993-91","source_confidence":"official","officialUrl":"https://rattspraxis.etjanst.domstol.se/sok/publicering/eedfd8d3-a50e-4714-a380-a06ed2b2ca99","officialPublisher":"Regeringsrätten, Sveriges Domstolar","mirrorUrl":null,"provenance":{"source_confidence":"official","identifier":"RÅ 1993 ref. 91","layer":"praxis","official_url":"https://rattspraxis.etjanst.domstol.se/sok/publicering/eedfd8d3-a50e-4714-a380-a06ed2b2ca99","official_publisher":"Regeringsrätten, Sveriges Domstolar","mirror_url":null,"mirror_publisher":null,"canonical":"https://legal.exploreworldai.com/praxis/ra-1993-91","api":"https://legal.exploreworldai.com/api/public/v1/cases/ra-1993-91","read_at":"2026-09-05","version":"legal-2026-09-26","hash":"sha256:1f3a503a1493b952bd1a54c8508bfc7c6d17f965c06b4450250d16f9d0e9a359","citation":"RÅ 1993 ref. 91, Fråga om tillämpning av den s.k. nondiskriminationsklausulen i dubbelbeskattningsavtal såvitt avser koncernbidrag mellan svenska aktiebolag som ingår i internationella koncerner (I och II). Förhandsbesked.. NovaCopilot, https://legal.exploreworldai.com/praxis/ra-1993-91 (hämtad 2026-09-05, bevis sha256:1f3a503a1493b952, bygge legal-2026-09-26).","credit":"NovaCopilot, legal.exploreworldai.com","usage":"Fri återgivning med angiven källa och läsdatum. Kontrollera alltid raden mot den officiella publiceringen innan den används i ett ärende.","disclaimer":"Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.","contract":"https://legal.exploreworldai.com/citering"},"actSlugs":[],"readAt":"2026-09-05"},"meta":{"build":"legal-2026-09-26","builtAt":"2026-09-26","engine":"legal-answer/1.1.0","api":"v1","license":"Källhänvisningar och identifierare. Ingen lagtext återges.","disclaimer":"Deterministisk källuppslagning, inte juridisk rådgivning och inget efterlevnadsbeslut."},"hash":"sha256:e170af2d608ea687ef7c7a9a0df42abe6cba1cf97c7c7b2d1dc47c7fd0efe3fe","version":"legal-2026-09-26","expires":"2026-09-27T00:00:00.000Z","dependency":{"index_version":"legal-2026-09-26+legal-2026-09-26+2026-09-26T05:14:22","content_hash":"sha256:e170af2d608ea687ef7c7a9a0df42abe6cba1cf97c7c7b2d1dc47c7fd0efe3fe","revalidate_after":"2026-09-26T07:03:51.199Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/praxis/ra-1993-91","disclaimer":"Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.","usageInfo":"https://legal.exploreworldai.com/citering","_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/cases/ra-1993-91","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"}}