Sökning: "income statement approach"

Visar resultat 1 - 5 av 30 uppsatser innehållade orden income statement approach.

1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

3. 2. Vilken vinst, vilken inkomst? - Det skatterättsliga förhållandet mellan resultatfördelningsavtal och carried interest i brittiska limited partnerships

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

   Författare :Pontus Fridén; [2023]
   Nyckelord :Skatterätt; Carried interest; Resultatfördelningsavtal; Limited partnership; särskild vinstandel; inkomstskatterättslig klassificering av limited partnership; legalitetsprincipen; verklig innebörd; Law and Political Science;

   Sammanfattning : Limited partnerships established in Jersey, Guernsey or England are com-plex, contractually constructed funds. The fund such partnerships form is based on a contractual basis, an agreement between the parties to the part-nership to operate for a common purpose – to acquire shares in unlisted companies in order to generate a return on the capital invested. LÄS MER

4. 3. A Panel Data Approach of Determining Factors of Economic Growth for Different IncomeGroups of Countries.

   Magister-uppsats, Södertörns högskola/Nationalekonomi

   Författare :Nahian Bin Abdullah; [2022]
   Nyckelord :Panel Data; Economic Growth; Income Groups of Countries;

   Sammanfattning : Objectives: The main objectives of the study include, to identify whether there is any direct impact of labor, capital/investment, technological advancement and institutional quality on economic growth; understanding the marginal effect of capital and technological advancement for different levels of institutional quality; determining how these relationships vary on the group of countries based on their income groups – poorer to richer. Method: Panel data for the period 2006–2020 and 40 countries was considered for the analysis. LÄS MER

5. 4. Hur definierar och redovisar fastighetsbolag underhålls – och investeringskostnader? : En undersökning av noterade fastighetsbolag

   Kandidat-uppsats, KTH/Fastigheter och byggande

   Författare :Jakob Metsalo; Arvid Boberg; [2021]
   Nyckelord :IFRS; maintenance; investment; investors; definition; IFRS; underhåll; investering; investerare; definition;

   Sammanfattning : Bakgrund: Gränsdragningen kring vad som ska klassas som en underhåll- en investeringsåtgärdavseende fastigheter har ändrats under åren. Införandet av IFRS ändrade regelverket från att baseraspå regler till att baseras på principer. Principbaserade regelverk har ett naturligt tolkningsutrymme. LÄS MER

7. 5. IFRS 16 påverkan på företagens finansiella rapporter : En kvantitativ studie om IFRS 16 påverkan på nordiska börsnoterade företag inom detaljhandeln, tjänstesektorn och byggbranschen

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Tarik Abushiere; Idris Jound; [2020]
   Nyckelord :IAS 17; IFRS 16; leasing; operational leasing contracts; financial leasing contracts; IAS 17; IFRS 16; leasing; operationella leasingavtal; finansiella leasingavtal;

   Sammanfattning : Background and problem: IAS 17, the name of the previous standard of leasing, allowed firms to showcase their leasing as either operational or financial. This allowance led to the financial reports of firms not presenting the leasing requirements and therefore showing misleading financial ratios. LÄS MER