Sökning: "exit tax"

Visar resultat 16 - 20 av 35 uppsatser innehållade orden exit tax.

1. 16. Exit Taxation in the European Union, Is there really a problem?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Vladislav Dabija; [2015]
   Nyckelord :Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

   Sammanfattning : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. LÄS MER

3. 17. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Thina Bambeni; [2015]
   Nyckelord :South Africa; South African exit tax; treaty override; Tradehold Ltd; Shuttleworth v South African Reserve Bank; Law and Political Science;

   Sammanfattning : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. LÄS MER

4. 18. EU INNOVATION POLICY AND THE ECJ’S ABANDONED FORAY INTO THE REALM OF NATIONAL DIRECT TAXATION MEASURES

   Magister-uppsats, Lunds universitet/Juridiska institutionen

   Författare :Ian Mac Donald; [2014]
   Nyckelord :Law and Political Science;

   Sammanfattning : For over a decade and recently as a means to overcome the crippling effects of the credit crunch and its recessionary effects on European economies, EU institutions have initiated an expansive innovation policy centered on the development and support of entrepreneurs and emerging growth ventures. Private investment in the form of venture capital (VC) is necessary to support this policy in that the VC market provides a unique and essential link between finance and innovation. LÄS MER

5. 19. Utflyttningsbeskattning i förhållande till EU-rätten – särskilt om fast driftställe och kravet på obegränsad skattskyldighet

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

   Författare :Carl Sander; [2014]
   Nyckelord :EU-rätt; skatterätt; uttagsbeskattning; Law and Political Science;

   Sammanfattning : I denna uppsats utreds de svenska utflyttningsbeskattningsreglernas förenlighet med etableringsfriheten som följer av EU-rätten. De svenska utflyttnings-beskattningsreglerna återfinns i 22 kap. 5 § IL som en del av uttagsbeskattningsreglerna. LÄS MER

7. 20. Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?

   Master-uppsats, IHH, Rättsvetenskap

   Författare :Linnéa Larsson; [2013]
   Nyckelord :Etableringsfrihet; uttagsbeskattning; okvalificerad fusion; gränsöverskridande; Malta-målet; National Grid-målet; Portugal-målet;

   Sammanfattning : Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. LÄS MER