Sökning: "territorial limitation"
Visar resultat 1 - 5 av 11 uppsatser innehållade orden territorial limitation.
1. Kan kommunen gå över gränsen?
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In recent decades society has changed towards becoming increasingly internationalized and globalized. This development has altered the prerequisites for municipal operations. The municipalities are increasingly acting internationally. There is now expressed political support for municipalities to be allowed to engage in international activities. LÄS MER
2. Between national commitments and local actions: the role of regions in climate change mitigation governance : A French case-study
Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknikSammanfattning : The institutional landscape of French regions has evolved in the past decade, both in terms of regional divisions and of competencies carried out by the regional authorities. Especially, the regions have experienced a reinforcement of their role in the planning and implementation of climate change mitigation policies, interacting with all the actors of the French territorial organization, from the State to the local actors. LÄS MER
3. Skillnadernas begränsning : En studie i skillnadernas betydelse för fördjupat svenskt-norskt militärt samarbete
Kandidat-uppsats, Karlstads universitet/Institutionen för samhälls- och kulturvetenskap (from 2013)Sammanfattning : Den säkerhetspolitiska situationen i Norden var under kalla kriget låst i kampen mellan öst och väst. Detta innebar att respektive lands möjligheter att fritt välja säkerhetsstrategi var begränsad. Först efter slutet på kalla kriget öppnade sig denna möjlighet och länderna kunde även se sig om efter nya samarbeten och partners. LÄS MER
4. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. LÄS MER
5. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. LÄS MER
