Sökning: "emigration tax"
Visar resultat 1 - 5 av 14 uppsatser innehållade orden emigration tax.
1. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. LÄS MER
2. Dichotomies of Utility : Experiences of Refugee Reception and Demographic Challenges in Rural Sweden
Master-uppsats, Linköpings universitet/Institutionen för kultur och samhälleSammanfattning : In the years immediately following the so-called “refugee crisis”, Swedish municipalities that had received many refugees improved their financial position in a quite remarkable way. Overall, 2016 might have been the best financial year ever for the municipal sector. LÄS MER
3. A legal study into the EU’s approach towards exit taxation
Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER
4. Utflyttningsskatt på privatpersoners aktieinnehav: En analys av bilaterala och unilaterala åtgärder för att undanröja internationell dubbelbeskattning ur ett svenskt perspektiv
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The purpose of this thesis is to study and analyze possible ways of eliminating international double taxation when individually owned shares have been subject to emigration taxation. International double taxation occurs when two states impose tax on the same taxpayer in respect of the same income. LÄS MER
5. Kapitalvinstbeskattning efter utflyttning till Spanien - Tillämpningen av tioårsregeln och eventuella utmaningar för framtida lagstiftning
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : A survey carried out by the independent organization Swedes Worldwide in 2015 showed that over 90 000 Swedes spent more than six months a year in Spain. These emigration movements sometimes affect the Swedish tax base since individuals are no longer liable to pay income tax on all incomes and only become liable to pay income tax on incomes having a source in Swedish territory. LÄS MER