Sökning: "Thin Cap"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden Thin Cap.

  1. 1. Targeted interest deduction limitation rules post-Lexel

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Alexander Tale; [2022]
    Nyckelord :Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Sammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER

  3. 2. Biochar-based thin-layer capping of contaminated sediment in Burefjärden, northern Sweden : Assessment of biochar mixed into four structural materials for preventing release of trace elements from sediment to water

    Master-uppsats, Luleå tekniska universitet/Institutionen för samhällsbyggnad och naturresurser

    Författare :Nathalie Pantzare; [2021]
    Nyckelord :biochar; contaminated sediment; remediation; thin-layer capping;

    Sammanfattning : Coastal areas around the world have been recognized as largely impacted by anthropogenic activities resulting in pollution of marine sediments. In Sweden, surveys conducted along the coastline of the Bothnian Bay have identified a total area of about 29 km2 as fiber rich sediments. LÄS MER

  4. 3. Characterization of mineral parageneses and metamorphic textures in eclogite- to high-pressure granulite-facies marble at Allmenningen, Roan, western Norway

    Master-uppsats, Lunds universitet/Geologiska institutionen

    Författare :Stylianos Karastergios; [2020]
    Nyckelord :Western Gneiss Region; Vestranden; Roan; Caledonides; marble; calc-silicate; metabasic; petrography; SEM-EDS; mineral chemistry; mineral equilibrium; P–T estimate; devolatilization; Earth and Environmental Sciences;

    Sammanfattning : The Roan peninsula in western Norway, Vestranden, is known for exposing one of the deepest parts of the Scandinavian Caledonian orogen, similar to the Western Gneiss Region. Throughout the Roan area, eclogites and high-pressure granulite- and amphibolite-facies gneisses occur, associated with supracrustal rocks including marbles, calc-silicate rocks and amphibolites. LÄS MER

  5. 4. Automated Dimensioning of Promas MK. II Hub Cap

    Master-uppsats, Karlstads universitet/Fakulteten för hälsa, natur- och teknikvetenskap (from 2013)

    Författare :Haris Vejzovic; [2019]
    Nyckelord :maskinteknik; maskin; dimensionering; verktyg; hållfasthet; beräkning; vibration;

    Sammanfattning : The studyis a part of the development of the new dimensioning standard fora hub cap,Hub Cap MK II.A goal with this study wasto obtain a dimensioningtool which willeliminate current issuesand validate its trustworthiness with FEA simulations. LÄS MER

  7. 5. Skatteflykt som rättfärdigandegrund inom EU-rätten - En studie om i vilken utsträckning skatteflykt kunnat åberopas som rättfärdigandegrund​ för att ​inskränka den fria etableringsrätten

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Adrian Andersson; [2018]
    Nyckelord :skatterätt; skatteflykt; fri etableringsrätt; Law and Political Science;

    Sammanfattning : I denna uppsats undersökte jag i vilken utsträckning skatteflykt har kunnat användas som en rättfärdigandegrund av en medlemsstat för att med framgång inskränka den fria etableringsrätten inom Europeiska unionen. I uppsatsen behandlades totalt nio rättsfall som bidrog till att besvara min frågeställning och förtydliga rättsläget. LÄS MER