Sökning: "Anti-Tax Avoidance Directive"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden Anti-Tax Avoidance Directive.

1. 1. Corporate Tax Abuse on the Business and Human Rights Agenda

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

   Författare :Julia Persson; [2022]
   Nyckelord :International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

   Sammanfattning : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. LÄS MER

3. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sven Uetermeyer; [2021]
   Nyckelord :exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

   Sammanfattning : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. LÄS MER

4. 3. Har Sverige ett konkurrenskraftigt bolagsskattesystem? - En komparativ studie i ljuset av koncernbeskattning och ränteavdrag efter implementeringen av Anti-Tax Avoidance Directive

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

   Författare :Emelie Anderzén; [2020]
   Nyckelord :skatterätt; Law and Political Science;

   Sammanfattning : Previously Sweden has had a generous consolidation system for groups with large deduction possibilities. However, the possibility of interest deductions, among other things, has increasingly been limited due to more important societal interests, such as preventing tax evasion and tax avoidance practices. LÄS MER

5. 4. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Richard Påhlsson; [2020]
   Nyckelord :Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

   Sammanfattning : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. LÄS MER

7. 5. A legal study into the EU’s approach towards exit taxation

   Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Patricia Zakrzewska; [2020]
   Nyckelord :direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

   Sammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER