Sökning: "Double non-taxation"

Visar resultat 1 - 5 av 27 uppsatser innehållade orden Double non-taxation.

1. 1. Fast driftställe och fast etableringsställe : - En jämförelse

   Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi; Högskolan i Gävle/Juridik

   Författare :Kübra Eker; Nora Österberg; [2021]
   Nyckelord :;

   Sammanfattning : Sverige har ett skattesystem med flera olika typer av skatter med olika ändamål, däriblandinkomstskatt och mervärdesskatt. Skatternas systematik skiljer sig åt, vilket medför att skattutgår på grund av olika händelser. Inkomstskatt aktualiseras när inkomster erhålls, medanmervärdesskatt när inkomster nyttjas för att konsumeras. LÄS MER

3. 2. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Julia Hochreiter; [2020]
   Nyckelord :Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

   Sammanfattning : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. LÄS MER

4. 3. 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

5. 4. 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

7. 5. Requirements for chain transactions in European VAT

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sabrina Popp; [2019]
   Nyckelord :chain transaction; triangulation; European VAT; Law and Political Science;

   Sammanfattning : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. LÄS MER