Sökning: "Cross border payments"

Visar resultat 1 - 5 av 24 uppsatser innehållade orden Cross border payments.

1. 1. (Swift) sanctions and the rise of parallel payment systems: A qualitative study of financial infrastructure and power dynamics in times of FinTech

   Kandidat-uppsats, Göteborgs universitet/Institutionen för globala studier

   Författare :Jacqueline Klehr; [2023-10-05]
   Nyckelord :Financial infrastructure; economic sanctions; Swift; payment systems; ; cross border payments; financial network;

   Sammanfattning : In 2022, the West imposed sanctions of unprecedented scale on Russia following the war in Ukraine, including severing Moscow from the main global financial message provider, Swift, with the objective to harm the ability of Russian banks to operate globally. As the global financial system is centralised, being severed from Swift significantly complicates the process of conducting cross border payments. LÄS MER

3. 2. Investigating the Adoption of Blockchain Technology for Cross-Border Payments in the Swedish Financial Industry : A Diffusion Theory Approach through Expert Interviews

   Magister-uppsats, Linnéuniversitetet/Institutionen för informatik (IK)

   Författare :Dion Ijeh; Indah Puji Rahayu; [2023]
   Nyckelord :Cross border payment transactions; international payments; blockchain technology; blockchain; smart contract; DLT; cryptocurrency; diffusion of innovation theory; thematic analysis; blockchain adoption; financial industry; Qualitative Research; DOI;

   Sammanfattning : The adoption of blockchain technology for cross-border payments is not an easy task.However this qualitative study further investigates the connotations associated with adoptionof blockchain in cross-border financial transactions within Swedish financial institutions suchas banks, fintech, and credit management service companies. LÄS MER

4. 3. Skatteflykt och källskatt på gränsöverskridande utdelningar

   Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

   Författare :Elsa Kalén; [2023]
   Nyckelord :Skatteflykt; källskatt; moder- dotterbolagsdirektivet; bulvanregeln; skatteflyktslagen; den fria rörligheten för kapital;

   Sammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. LÄS MER

5. 4. Breaking Boundaries with Instant Payment: A Nordic Adventure : Challenges and Opportunities to Accommodate the Innovation

   Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

   Författare :Debby Nareswari Nauli Tampubolon; [2023]
   Nyckelord :mobile application; cross-border payments; Nordics; multi-sided platform; mobilapplikation; gränsöverskridande betalningar; Norden; flersidig plattform;

   Sammanfattning : As globalization and interconnection between countries increase, the need for efficient cross-border payments becomes more critical. The Nordics, consisting of Denmark, Finland, Norway, and Sweden, share many economic and technological advancement similarities. LÄS MER

7. 5. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

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

   Författare :Sam Lincoln; [2023]
   Nyckelord :EU-rätt; Skatterätt; Law and Political Science;

   Sammanfattning : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. LÄS MER