Sökning: "CFC rules"
Visar resultat 21 - 25 av 32 uppsatser innehållade orden CFC rules.
21. Den nya kompletteringsregeln i 39a kap. 7a § IL : En analys av dess förenlighet med etableringsfriheten
Magister-uppsats, IHH, RättsvetenskapSammanfattning : Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. LÄS MER
22. CFC-lagstiftningens förenlighet med EG-rätten - Särskilt om nytt förslag i samband med Cadbury Schweppes-domen och Danmarks anpassning till EG-fördraget
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : During the last half-century there has been an increase in the volume and complexity of international business. Nowadays it is easy to carry through different types of transactions between Member States of the EU. LÄS MER
23. Article 43 EC - A Freedom with Limitations? : What Constitutes a "Wholly Artificial Arrangement"?
Magister-uppsats, Internationella HandelshögskolanSammanfattning : Abstract The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. LÄS MER
24. The future of the Swedish CFC legislation applied to third countries
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : The purpose of the paper is to investigate both the Swedish position and the position of ECJ regarding Swedish CFC-legislation towards third countries. It will be investigated if the Swedish position is compatible with ECJ's interpretation of the fundamental freedoms and Sweden's international obligations regarding tax treaties. LÄS MER
25. The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling
Magister-uppsats, IHH, RättsvetenskapSammanfattning : Most states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. LÄS MER