Sökning: "Double Taxation"

Visar resultat 1 - 5 av 144 uppsatser innehållade orden Double Taxation.

1. 1. Tvistlösningsmekanismer vid internprissättning – en studie av svenska och EU-rättsliga skattetvistlösningsmekanismer i ljuset av rätten till en rättvis rättegång

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

   Författare :Julia Hackfelt; [2023]
   Nyckelord :Skatterätt; Law and Political Science;

   Sammanfattning : I ljuset av BEPS-projektets strävan efter effektivare tvistlösningsförfaranden i samband med dubbelbeskattning har EU tagit fram mekanismer som avser att effektivisera skattetvistlösning inom unionen. Resultatet blev rådets direktiv (EU) 2017/1852 av den 10 oktober 2017 om skattetvistlösnings-mekanismer i Europeiska unionen (skattetvistlösningsdirektivet), vilket sedan 2019 även är implementerat i svensk rätt genom lag (2019:601) om tvistlösningsförfarande i ärenden som rör skatteavtal inom Europeiska unionen (skattetvistlösningslagen). LÄS MER

3. 2. Svenska dubbelbeskattningsavtal genom tiderna : En historisk överblick från 1928 till nutid

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

   Författare :Isabella Bark; [2023]
   Nyckelord :Juridik;

   Sammanfattning : In this thesis, the background and historical development to the Swedish double taxation treaties is studied. The main topic of the study has been to examine double taxation agreements between Sweden and other countries, with a focus on trends and changes as well as formal changes in the structure of the agreements over time. LÄS MER

4. 3. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Madara Olmane; [2023]
   Nyckelord :tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

   Sammanfattning : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. LÄS MER

5. 4. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Priyanka Kumari Prasad; [2023]
   Nyckelord :Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

   Sammanfattning : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. LÄS MER

7. 5. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning

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

   Författare :Oscar Andersson; [2023]
   Nyckelord :skatterätt; gränsöverskridande ombildning; kupongskatt; fiktiv avräkning; Law and Political Science;

   Sammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER