Sökning: "Corporate Tax"
Visar resultat 1 - 5 av 237 uppsatser innehållade orden Corporate Tax.
1. Currency and Valuation Effects on Cross-Border Mergers and Acquisitions
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This thesis explores the impact of micro- and macroeconomic factors on cross-border merger and acquisition (M&A) decisions, focusing on the influence of currency movements and firm valuations. Employing a quantitative approach, it examines foreign investors' attitudes towards economies with depreciating currencies, hypothesizing that firms in financially stronger countries are more likely to acquire firms in weaker economies. LÄS MER
2. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER
3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER
4. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER
5. Aggressiva skatteplaneringens påverkan och syn på samhället ur ett företagsperspektiv
Kandidat-uppsats, Mälardalens universitet/Akademin för ekonomi, samhälle och teknikSammanfattning : SAMMANFATTNING Datum: 2023-05-31 Nivå: Kandidat i Företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare: Ninos Ani Moses Sahyoun Titel: Aggressiva skatteplaneringens påverkan och syn på samhället ur ett företagsperspektiv Handledare: Leanne Johnstone Nyckelord: Aggressiv skatteplanering, skatteplanering, etik samt moral ur ett skatteperspektiv Forskningsfråga/or: Hur påverkas företag av att aggressiv skatteplanering sker i samhället och vad är deras syn på detta? Syfte: Syftet med undersökningen är att förstå mer om företags perspektivet kring aggressiv skatteplanering. Studien ämnar att bidra till den begränsade diskussionen kring om aggressiv skatteplanering är etiskt korrekt. LÄS MER
