Sökning: "Capital income taxes"

Visar resultat 1 - 5 av 36 uppsatser innehållade orden Capital income taxes.

  1. 1. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Hanna Rundh; [2022]
    Nyckelord :Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Sammanfattning : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. LÄS MER

  3. 2. The Effects of Capital Income Taxation on Consumption : Panel data analysis of the OECD countries

    Kandidat-uppsats, Jönköping University/IHH, Nationalekonomi

    Författare :Arvid Aronsson; Daniel Falkenström; [2021]
    Nyckelord :Dividend Income; Private Consumption; Panel Study; Capital Income Taxation; Tax planning; OECD;

    Sammanfattning : This thesis investigates if the tax rate on dividend income has a significant effect on private consumption expenditure. This is done through a panel study on 36 OECD countries during the period 2000-2019. Regressions using differenced data and several control variables are used. LÄS MER

  4. 3. Taxation of Bitcoin - Filling in the Blanks : An explorative analysis of tax evasion among Swedish investors and the Swedish Tax Agency’s perception of the issue

    Master-uppsats, Jönköping University/Internationella Handelshögskolan

    Författare :My Larsson; Emeline Chamoun; [2021]
    Nyckelord :Bitcoin; Tax Compliance; Behavioral Finance; Tax Evasion; The Swedish Tax Agency;

    Sammanfattning : Background: The ongoing digitalization in the world with accelerated advancement of technology both develops and challenges the traditional view of means of payment. Legal and economic challenges havebeen recognized in regard to Bitcoin, one of these challenges refer to Bitcoin being defined as property of capital which has caused difficulties in individual income declaration and an overall challenge for cryptocurrencies to act as currencies. LÄS MER

  5. 4. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moisés Zúñiga Vargas; [2019]
    Nyckelord :Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Sammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER

  7. 5. Do foreign tax evaders use the United States as a tax haven?

    Master-uppsats, Uppsala universitet/Nationalekonomiska institutionen

    Författare :Tijmen Tuinsma; [2019]
    Nyckelord :tax havens; tax evasion; capital flight; European Savings Directive; Common Reporting Standard;

    Sammanfattning : Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. LÄS MER