Sökning: "CFC Rules"

Visar resultat 1 - 5 av 32 uppsatser innehållade orden CFC Rules.

1. 1. Den globala skattereformen - En rättsanalytisk studie om hur de s.k. GloBE-reglerna och CFC-reglerna kan komma att påverka varandra

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

   Författare :Julia Kwapisz; [2022]
   Nyckelord :skatterätt; Law and Political Science;

   Sammanfattning : Det finns ett behov av förändring inom det internationella skattesystemet för att kunna hantera utmaningarna med skatteundandragande till följd av den digitala ekonomin. De nuvarande internationella beskattningsprinciperna har några år på nacken och är inte uppdaterade i enlighet med den digitala utvecklingen som skett på senare år. LÄS MER

3. 2. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

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

   Författare :Hedvig Lärka; [2020]
   Nyckelord :corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

   Sammanfattning : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. LÄS MER

4. 3. 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

5. 4. Double Taxation Resulting from the ATAD: Is There A Relief?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Annika Soom; [2019]
   Nyckelord :ATAD; double taxation; CFC; interest deduction limitation rule; Law and Political Science;

   Sammanfattning : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. LÄS MER

7. 5. Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Jane Azrak; [2019]
   Nyckelord :CFC; TFEU; ATAD; OECD; Cadbury Schweppes;

   Sammanfattning : .... LÄS MER