Sökning: "CFC legislation"
Visar resultat 1 - 5 av 28 uppsatser innehållade orden CFC legislation.
1. Den svenska CFC-beskattningens förenlighet med etableringsfriheten
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Som medlem i EU är den EU-rättsliga lagstiftningen helt central i medlemssta-ternas lagstiftning. Samtidigt är staterna fortfarande suveräna och har rätt att stifta nationell lagstiftning. Detta leder inte helt sällan till konflikter mellan nationell lagstiftning och EU-rättslig sådan. LÄS MER
2. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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
3. Double Taxation Resulting from the ATAD: Is There A Relief?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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
4. Patentboxen - ett tillåtet skatteincitament för FoU?
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Denna uppsats handlar om patentboxen om hur den utformats mot bakgrund av den kritik den fått, vilket resulterat i en ny modifierad metod, den s.k. Nexus approach. Sverige har inte tidigare anammat detta system och fått kritik för detta eftersom vissa anser att Sveriges konkurrenskraft gentemot Europa kan komma att minska. LÄS MER
5. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. LÄS MER