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Visar resultat 1 - 5 av 13 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Introduction of the Swedish Investment Saving Account and Individual Stock Investment Behavior

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Yao Fu; [2023]
    Nyckelord :capital income taxation; ISK; stock investment; idiosyncratic risk; systematic risk;

    Sammanfattning : The Swedish government introduced a new saving platform named as the Swedish Investment Saving Account (ISK) in January 2012 in order to simplify the taxation on the capital income of security investment. Compared to the conventional accounts (CA), ISK is taxed at a flat-rate based on the balance in the account, and there is no other taxation related to security sales and dividend distribution. LÄS MER

  3. 2. Implied Redistributive Preferences in Canada

    Master-uppsats, Uppsala universitet/Nationalekonomiska institutionen

    Författare :Quan Cheng Xie; [2023]
    Nyckelord :;

    Sammanfattning : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. LÄS MER

  4. 3. Vilken vinst, vilken inkomst? - Det skatterättsliga förhållandet mellan resultatfördelningsavtal och carried interest i brittiska limited partnerships

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

    Författare :Pontus Fridén; [2023]
    Nyckelord :Skatterätt; Carried interest; Resultatfördelningsavtal; Limited partnership; särskild vinstandel; inkomstskatterättslig klassificering av limited partnership; legalitetsprincipen; verklig innebörd; Law and Political Science;

    Sammanfattning : Limited partnerships established in Jersey, Guernsey or England are com-plex, contractually constructed funds. The fund such partnerships form is based on a contractual basis, an agreement between the parties to the part-nership to operate for a common purpose – to acquire shares in unlisted companies in order to generate a return on the capital invested. LÄS MER

  5. 4. Neutralitet och likformighet i beskattningen av fåmansföretag - Det senaste förslaget för att motverka inkomstomvandling med stöd av 3:12-reglerna

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

    Författare :Karoline Lindberg; [2017]
    Nyckelord :3:12-reglerna; SOU2016:75; Utdelning; Law and Political Science;

    Sammanfattning : Den 3 november 2016 överlämnade utredningen sitt betänkande Översyn av skattereglerna för delägare i fåmansföretag (SOU2016:75) till Finansdepartement. Utredningens uppdrag bestod dels i att se över fördelningsreglerna i det så kallade 3:12- systemet, dels beskattningen i ägarskiften. LÄS MER

  7. 5. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Joel Dahl; [2017]
    Nyckelord :rå 2007 ref 59; rå 2000 ref 38; rå 2000 ref 47; qualified shares; market access; purpose approach; definite influence; rå 2007; rå 2000; skatteverket v a and b; eea; eu; association agreements; dividend; third countries; article 49; article 63; free movement of capital; freedom of establishment; world wide taxation; european and international taxation; tax law; tax; sweden; swedish income tax; capital export neutrality; FII group litigation; Kronos; Baars; SECIL; inbound dividends; inbound dividend; closely held companies; territorial limitation; wage remuneration; Law and Political Science;

    Sammanfattning : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. LÄS MER