Sökning: "General Anti-Avoidance Rules"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden General Anti-Avoidance Rules.

1. 1. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Rufus Bloh Senyon; [2022]
   Nyckelord :GAAR; OECD Treaty GAAR; EU GAAR; Taxpayers Rights and Fuller s Morality of Law Principles;

   Sammanfattning : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. LÄS MER

3. 2. Är tiden inne för en förändring? - Om bulvanregeln i kupongskattelagen och skälen för nya åtgärder mot kringgåenden

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

   Författare :Julia Jönsson; [2021]
   Nyckelord :skatterätt; tax law; kupongskatt; bulvanregeln; Law and Political Science;

   Sammanfattning : Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. LÄS MER

4. 3. Direktiv ((EU) 2016/1164) och skatteflyktslagen - En uppsats om direktivets påverkan på den svenska lagen mot skatteflykt

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ellinor Åkerman; [2020]
   Nyckelord :Aggressiv skatteplanering; Lagen 1995:575 mot skatteflykt; Direktiv 2016 1164; Law and Political Science;

   Sammanfattning : Tax avoidance and aggressive tax planning annually results in large financial losses för the state, which have consequences for the welfare, tax moral as well as for the competition and the ability for smaller companies to establish themselves on the market which causes erosion of tax bases and injustice. Directive 2016/1164 was developed and adapted by EU in order to cover the loopholes that exist in legislation against tax avoidance and promote efficient, fair and growth-friendly taxation. LÄS MER

5. 4. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Richard Påhlsson; [2020]
   Nyckelord :Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

   Sammanfattning : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. LÄS MER

7. 5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER