Sökning: "Base Erosion"

Visar resultat 1 - 5 av 71 uppsatser innehållade orden Base Erosion.

1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

3. 2. Klimatanpassning - En komplex verklighet : En studie om hantering och samordning av arbetet med stigande havsnivåer och kusterosion i fyra skånska kustkommuner

   Kandidat-uppsats, Malmö universitet/Institutionen för Urbana Studier (US)

   Författare :Carolina Ivarsson; Louise Tullberg; [2023]
   Nyckelord :Climate change adaption; rising sea levels; coastal erosion; coastal protection and comprehensive planning; klimatanpassning; förhöjda havsnivåer; kusterosion; kustskydd och översiktsplanering;

   Sammanfattning : Vårt samhälle står inför stora utmaningar när det kommer till klimatförändringarna. Inte minst i att anpassa samhället för att hantera konsekvenser som stigande havsnivåer och kusterosion. LÄS MER

4. 3. Triangeldramat mellan OECD, EU och den svenska rätten - En granskning av den svenska implementeringen av Rådets direktiv (EU) 2022/2523 och de efterföljande konsekvenserna för framtidens skatteflykt bland multinationella koncerner

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

   Författare :Eric Lichtenstein; [2023]
   Nyckelord :Skatterätt; Law and Political Science;

   Sammanfattning : In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. LÄS MER

5. 4. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi

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

   Författare :Frithiof Hallgren Wallin; [2023]
   Nyckelord :EU-rätt; skatterätt; Riktade ränteavdragsbegränsningsregler; Undantagsregeln; Etableringsfriheten; Law and Political Science;

   Sammanfattning : The right to deduct interest expenses is limited by the general and targeted interest deduction limitation rules, including the “exemption rule” in Chapter 24, Paragraph 18, subparagraph 2 of the Law on income tax. This rule excludes the right to deduct interest paid on intra-group loans if such loans have been made exclusively or almost exclusively for the purpose of obtaining a substantial tax benefit for the group. LÄS MER

7. 5. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Emilia Karlsson; [2023]
   Nyckelord :;

   Sammanfattning : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. LÄS MER