Sökning: "Financial Transaction Tax"

Visar resultat 1 - 5 av 36 uppsatser innehållade orden Financial Transaction Tax.

  1. 1. Försäljning av dotterbolagsandelar : Avdragsrätt för ingående mervärdesskatt avseende transaktionskostnader

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Marcus Svärd; [2024]
    Nyckelord :Skatterätt; Mervärdesskatt; Avdragsrätt;

    Sammanfattning : The right to deduct VAT related to transaction costs when selling subsidiary shares is a reoccurring issue and has been subject to review in courts for several decades. During the autumn of 2023, the Supreme Administrative Court of Sweden examined once again under which circumstances deductions for input VAT for transaction costs in connection with the sale of shares in subsidiaries can be granted. LÄS MER

  3. 2. Security Transaction Taxes and Long-Term Volatility

    Master-uppsats, Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

    Författare :Guillem Ventura I Gabarró; [2021]
    Nyckelord :Securities tax; financial transaction tax; volatility; financial market; Tobin tax;

    Sammanfattning : The impact of Security Transaction Taxes (STTs) on the financial market has been studied by authors for decades, showing mixed results between positive, negative, or insignificant relations between STTs and financial volatility. This thesis adds a new approach to previous studies by taking an innovative long-term approach to the topic, analysing the effect of both the New York State STT (1905 – 1981) and the United States STT (1914 – 1966) on volatility in the New York Stock Exchange (NYSE) and NASDAQ as measured by the S&P500 Index. LÄS MER

  4. 3. Skattemässiga effekter vid koncernintern finansiering

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Gustav Björklund; [2020]
    Nyckelord :Skatterätt; tax law; internprissättning; Law and Political Science;

    Sammanfattning : Koncernintern finansiering aktualiserar ofta flera skattemässiga frågeställningar. Inledningsvis måste normalt den skatterättsliga klassificeringen av transaktionen undersökas dvs. om finansieringen ska utgöra ett tillskott av eget eller främmande kapital. LÄS MER

  5. 4. The Impact of Third-Party Payment on Traditional Banking Industry in China

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Bing Lai; [2019]
    Nyckelord :Third-party payment; Finance innovation in China; Challenge of traditional banking; non-interest income profitability; finance regulation; Business and Economics;

    Sammanfattning : The payment method is under transition making the world step into a digital and mobile oriented chapter. With the development of integration between internet technology and financial functions, China expects to have a large number of mobile payments from its citizens as a result of the population size. LÄS MER

  7. 5. How did the introduction of a mobile money tax in Kenya influence the usage of mobile money?

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Jonas Fehling; [2019]
    Nyckelord :mobile money; Kenya; taxation; Social Sciences;

    Sammanfattning : The global spread of mobile phones provides developing countries with new opportunities to spark economic growth and to improve the quality of life of their people. One specific service that emerged in this context is mobile money. Widely recognized as the most successful example is the service M-PESA in Kenya. LÄS MER