Sökning: "Tax-law"

Visar resultat 1 - 5 av 400 uppsatser innehållade ordet Tax-law.

1. 1. Samma eller likartad verksamhet och det nya undantaget : En utredning om förhållandet mellan ordalydelsen och syftet med regelverket vid tolkning av skattelag

   Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

   Författare :Wilma Granbom; [2024]
   Nyckelord :3:12; fåmansföretag; samma eller likartad verksamhet; ordalydelsetolkning; ändamålstolkning;

   Sammanfattning : Examensarbetet behandlar frågan om samma eller likartad verksamhet i 57 kap. 4 § inkomstskattelagen (1999:1229). Bestämmelsens tillämpning var central i en omfattande diskurs på området efter att Skatterättsnämnden lämnat ett kritiserat förhandsbesked1 sommaren år 2022. Målet överklagades och har sedermera refererats i HFD 2023 ref. LÄS MER

3. 2. The Swedish tax rules for electricity production in breach of EU tax law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ingi Hilmar Sigurdsson; [2023]
   Nyckelord :EU Law; State aid; de minimis aid; de minimis Regulation; Article 107 TFEU; Article 108 TFEU; energy taxation; renewable energy.; Law and Political Science;

   Sammanfattning : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. LÄS MER

4. 3. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ismail Quttineh; [2023]
   Nyckelord :EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Sammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER

5. 4. The “saving clause” : Examining the impact on the interpretation of distributive provisions in the OECD Model Tax Convention

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

   Författare :Ebba Beskow; [2023]
   Nyckelord :Tax law; tax treaty; model tax convention; OECD; BEPS; saving clause; Skatterätt; skatteavtal; internationell skatterätt; OECD; modellavtal; skatteavtalsrätt; BEPS;

   Sammanfattning : .... LÄS MER

7. 5. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Wihan Esterhuizen; [2023]
   Nyckelord :Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Sammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER