Sökning: "CFC rules"

Visar resultat 1 - 5 av 30 uppsatser innehållade orden CFC rules.

  1. 1. 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

  2. 2. 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

  3. 3. 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

  4. 4. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Zhijie Qiu; [2019]
    Nyckelord :Arm s Length Principle; CFC Rules; ATAD; BEPS; Law and Political Science;

    Sammanfattning : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. LÄS MER

  5. 5. 2019 års CFC-regler - En granskning av den svenska implementeringen av ATA-direktivets CFC-regler och kritiken mot denna

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

    Författare :Hanna Lundblad; [2019]
    Nyckelord :Skatterätt; CFC-regler; ATA-direktivet; Law and Political Science;

    Sammanfattning : CFC-regler innebär att ägare med tillräckligt innehav i eller kontroll över lågbeskattade utländska bolag i vissa fall själva kan bli beskattade för ett sådant bolags inkomster. CFC-regler förhindrar att vinster inom koncerner flyttas till bolag i lågskattestater kontrollerade av koncernen med följden att skatteeffekten minskar för koncernen som helhet. LÄS MER