Sökning: "ATAD"

Visar resultat 16 - 20 av 32 uppsatser innehållade ordet ATAD.

1. 16. Wholly Artificial Arrangements Under ATAD and EU Case Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ndip-Achere Arrey Hansel; [2019]
   Nyckelord :;

   Sammanfattning : Since the coming into force of the EU Anti-Tax Avoidance Directive (ATAD), there has been a lot of questions as to the meaning of the concept of wholly artificial arrangements and how member states can enact legislation to combat abuse of rights and other fraudulent practices within the European Union. However, the concept of wholly artificial arrangements as enacted in articles 6 & 7 of the ATAD is not new. LÄS MER

3. 17. Den generella ränteavdragsbegränsningsregeln - I ljuset av den skatterättsliga neutralitetsprincipen

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Björn Thulin; [2019]
   Nyckelord :Den generella ränteavdragsbegränsningsregeln; ränteavdragsbegränsningsregler; ränteavdrag; den skatterättsliga neutralitetsprincipen; neutralitetsprincipen; gruppregler; gruppundantag; Group Ratio Rule; Equity Escape Rule; OECD; BEPS Action 4; direktivet mot skatteundandraganden; ATAD; koncernbeskattning; resultatutjämning; prop. 2017 18:245.; Law and Political Science;

   Sammanfattning : On January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. LÄS MER

4. 18. GAAR implementation in the Netherlands: does fraus legis suffice?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Cas Nederveen; [2019]
   Nyckelord :Law and Political Science;

   Sammanfattning : This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. LÄS MER

5. 19. How the concept of fairness influences EU law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Jessica Svensson; [2018]
   Nyckelord :Fairness; Tax; EU-law; ATAD; Law and Political Science;

   Sammanfattning : The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. LÄS MER

7. 20. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

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

   Författare :Sotirios Apostolou; [2018]
   Nyckelord :Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

   Sammanfattning : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. LÄS MER