Sökning: "Exit Tax"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden Exit Tax.

  1. 1. 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

  3. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sven Uetermeyer; [2021]
    Nyckelord :exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Sammanfattning : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. LÄS MER

  4. 3. Varför har Skatteverket så höga förtroendesiffror? - En undersökning av förtroendet för två statliga myndigheter

    L2-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Julius Jönsson; Patrik Ghimboasa; [2021]
    Nyckelord :myndighet; Skatteverket; Försäkringskassan; förtroende; närbyråkrater; mediebild; exit-voice-loyalty; Law and Political Science;

    Sammanfattning : The Swedish Tax Agency (Skatteverket) enjoys one of the highest approval ratings of any Swedish government agency. This has not always been the case, and from an international perspective, it is uncommon for a tax agency to enjoy high approval ratings. LÄS MER

  5. 4. (E)merging value decreases in transferred assets - A study on tax aspects regarding post-merger value decreases in assets transferred upon merger

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Dennis Zotterman; [2020]
    Nyckelord :ATAD; Exit Tax; Merger; Merger Directive; Realised Loss; Step-Up in Tax Base; Transferred Assets; Law and Political Science;

    Sammanfattning : The objective of this thesis has been twofold. Firstly, the purpose has been to examine how the outcomes for tax purposes, at the company level, differ depending on whether the assets transferred in a merger remain attributable to a P.E. LÄS MER

  7. 5. 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