Sökning: "Ability-to-pay principle"
Visar resultat 1 - 5 av 14 uppsatser innehållade orden Ability-to-pay principle.
1. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER
2. VILKA KRETSAR SKA BETALA? En enkätundersökning om upplevd rättvisa med finansieringsförslag för Sveriges elektrifiering.
Kandidat-uppsats, Göteborgs universitet/Statsvetenskapliga institutionenSammanfattning : The aim of this study is to examine how Swedish people perceive fairness with three different financing options of the conversion to electric and hybrid cars. In the Swedish context the conversion is built by two aspects, the club good of charging infrastructure, and the private good of subsidized cars. LÄS MER
3. En Teori om Klimaträttvisa
Kandidat-uppsats, Umeå universitet/Institutionen för idé- och samhällsstudierSammanfattning : This essay investigates three questions relating to Climate Justice and are as follows: To what degree ought the global warming be restricted, How ought the greenhouse gas emissions be divided and How ought the costs related to the climate change be divided. To be able to answer these questions principles of justice are needed. LÄS MER
4. Why It Can Be Effective To Be Just When Sharing Climate Burdens
Kandidat-uppsats, Umeå universitet/Institutionen för idé- och samhällsstudierSammanfattning : This article aims to provide both efficient and just ways of sharing mitigative and adaptive climate burden costs. Time is an important factor when constructing policies which are set out to turn negative temperature trends around. Justice is another crucial value to consider when deciding who ought to carry out these climate burdens. LÄS MER
5. Avvägningen mellan realisationsprincipen och kontinuitetsprincipen - Om beskattningstidpunkt vid gemensamma andelsbyten av kvalificerade andelar
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : An exchange of shares is a transaction in which the seller sells shares in one company to another company, in exchange for shares in the purchasing company. In general, exchanges are taxed at the time of realization. LÄS MER
