Sökning: "Anti-abuse rules"

Visar resultat 1 - 5 av 16 uppsatser innehållade orden Anti-abuse rules.

1. 1. Targeted interest deduction limitation rules post-Lexel

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Alexander Tale; [2022]
   Nyckelord :Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

   Sammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER

3. 2. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Rufus Bloh Senyon; [2022]
   Nyckelord :GAAR; OECD Treaty GAAR; EU GAAR; Taxpayers Rights and Fuller s Morality of Law Principles;

   Sammanfattning : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. LÄS MER

4. 3. Är tiden inne för en förändring? - Om bulvanregeln i kupongskattelagen och skälen för nya åtgärder mot kringgåenden

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

   Författare :Julia Jönsson; [2021]
   Nyckelord :skatterätt; tax law; kupongskatt; bulvanregeln; Law and Political Science;

   Sammanfattning : Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. LÄS MER

5. 4. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

7. 5. Beneficial Ownership - a concept in identity crisis

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

   Författare :Fredrik Hagmann; [2017]
   Nyckelord :tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

   Sammanfattning : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. LÄS MER