Sökning: "Corporate Taxpayer"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden Corporate Taxpayer.

1. 1. Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Novanti Nayasaputri Suhana; [2021]
   Nyckelord :freedom of movement of person; principle of proportionality; tax implication; Law and Political Science;

   Sammanfattning : This master thesis seeks to find an answer whether the restriction on freedom of movement of person can be justified on the ground of public health and also explaining what tax implication could happen for taxpayers in the context of pandemic relating to tax treaty interpretation. The right of freedom of movement of persons will be examined from the perspective of EU law. LÄS MER

3. 2. A legal study into the EU’s approach towards exit taxation

   Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Patricia Zakrzewska; [2020]
   Nyckelord :direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

   Sammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER

4. 3. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ola Nilsson; [2020]
   Nyckelord :DAC 6; Sweden s implementation; reportable cross-border arrangement; Law and Political Science;

   Sammanfattning : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. LÄS MER

5. 4. Den generella ränteavdragsbegränsningsregeln - I ljuset av den skatterättsliga neutralitetsprincipen

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Björn Thulin; [2019]
   Nyckelord :Den generella ränteavdragsbegränsningsregeln; ränteavdragsbegränsningsregler; ränteavdrag; den skatterättsliga neutralitetsprincipen; neutralitetsprincipen; gruppregler; gruppundantag; Group Ratio Rule; Equity Escape Rule; OECD; BEPS Action 4; direktivet mot skatteundandraganden; ATAD; koncernbeskattning; resultatutjämning; prop. 2017 18:245.; Law and Political Science;

   Sammanfattning : On January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. LÄS MER

7. 5. The 2008 Indonesia’s Taxation Reform and Its Impact on Indonesian Tax Compliance

   Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

   Författare :Indra Yanuareza Adianto; [2019]
   Nyckelord :Taxation Reform; Tax Compliance Ratio; Tax Report; Corporate Taxpayer; Personal Taxpayer; Business and Economics;

   Sammanfattning : Indonesia had a taxation reform that was started from 2001 and ended in 2008. The taxation reform transformed both the tax regulation and tax institution. LÄS MER