Sökning: "Double Tax Treaties"

Visar resultat 6 - 10 av 54 uppsatser innehållade orden Double Tax Treaties.

1. 6. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Miranda Stenlund; [2020]
   Nyckelord :Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

   Sammanfattning : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. LÄS MER

3. 7. Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Elitsa Bikova; [2020]
   Nyckelord :Permanent Establishment; Digital Economy; Double Tax Treaties; Law and Political Science;

   Sammanfattning : This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. LÄS MER

4. 8. 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

5. 9. Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Nina Kim Rica Sparmann; [2019]
   Nyckelord :Digital Economy; Withholding Tax; Digital Advertisement Services; User Data; Taxes; Direct Taxation; Tax Challenges of the Digital Economy; OECD; Double Taxation; European Fundamental Freedoms; State Aid; Social Media; Law and Political Science;

   Sammanfattning : This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD. LÄS MER

7. 10. Utflyttningsskatt på privatpersoners aktieinnehav: En analys av bilaterala och unilaterala åtgärder för att undanröja internationell dubbelbeskattning ur ett svenskt perspektiv

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

   Författare :Nora Hollender; [2018]
   Nyckelord :Exit tax; utflyttningsskatt; utflyttningsbeskattning; tioårsregeln; internationell skatterätt; emigration tax; exitbeskattning; beskattning av aktier; individbeskattning; internationell individbeskattning; individual taxation; international tax; exit-tax; skatteavtal; skatterätt; skatteavtalsrätt; Law and Political Science;

   Sammanfattning : The purpose of this thesis is to study and analyze possible ways of eliminating international double taxation when individually owned shares have been subject to emigration taxation. International double taxation occurs when two states impose tax on the same taxpayer in respect of the same income. LÄS MER