Sökning: "BEPS Action 1"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden BEPS Action 1.

  1. 1. ACTION 1 VS PELARE 1 : EU, USA och Kinas inställning till implementering av digital beskattning

    Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :David Andersson; [2022]
    Nyckelord :digital beskattning; internationell beskattning;

    Sammanfattning : Den internationella ekonomin har under de senaste decennierna genomgått stora förändringar i form av den digitalisering som skett. Digitaliseringen har skapat en ny marknad med nya former av handelsplatser vilket gjort att dagens beskattningsregler inte uppdaterats snabbt nog. LÄS MER

  3. 2. Skatterådgivarens Informationsplikt : En proportionell begränsning av etableringsfriheten?

    Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

    Författare :Linnéa Janrik; [2021]
    Nyckelord :Informationsplikt; DAC-6; DAC6;

    Sammanfattning : The growing digitalization of the world’s economy and the further integration of the EU:s internal market, combined with aggressive tax schemes becoming more and more sophisticated, has caused a growing need for unionwide effort to prevent aggressive tax-panning practises. The Council Directive (EU) 208/822 often referred to as DAC-6 is but the latest step in the European Union’s ongoing work to fulfil that need. LÄS MER

  4. 3. 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

  5. 4. Rethinking traditional source concepts in a digital economy

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :George Daniel Costache; [2019]
    Nyckelord :International; tax law; OECD; digital economy; BEPS; Action 1; EU law; digital PE; DST; tax law; source taxation;

    Sammanfattning : The purpose of this thesis is to provide meaningful understanding of the current state of business activities, which generates the need for implementing new taxing measures, analyse the challenges arising from this need, as well as their cause. Furthermore, the aforementioned challenges will be explained in the context of existing traditional taxing systems and proposed measures will be analysed. LÄS MER

  7. 5. The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :John Gillespie; [2018]
    Nyckelord :;

    Sammanfattning : The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. LÄS MER