Sökning: "Group Ratio Rule"

Hittade 4 uppsatser innehållade orden Group Ratio Rule.

  1. 1. Den generella ränteavdragsbegränsningsregeln - I ljuset av den skatterättsliga neutralitetsprincipen

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Björn Thulin; [2019]
    Nyckelord :Den generella ränteavdragsbegränsningsregeln; ränteavdragsbegränsningsregler; ränteavdrag; den skatterättsliga neutralitetsprincipen; neutralitetsprincipen; gruppregler; gruppundantag; Group Ratio Rule; Equity Escape Rule; OECD; BEPS Action 4; direktivet mot skatteundandraganden; ATAD; koncernbeskattning; resultatutjämning; prop. 2017 18:245.; Law and Political Science;

    Sammanfattning : On January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. LÄS MER

  2. 2. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Latifa Omri; [2016]
    Nyckelord :Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

    Sammanfattning : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. LÄS MER

  3. 3. Policy drivers behind the forest utilisation in Poland, Lithuania and Latvia

    L3-uppsats, SLU/Southern Swedish Forest Research Centre

    Författare :Edgaras Linkevicius; [2007]
    Nyckelord :policy drivers; ecological factors; economic factors; social factors; interests of stakeholders; power of stakeholders; tendencies of future harvesting; qualitative research methods; comparative analysis;

    Sammanfattning : This work is a part of international research that was carried out in Latvia, Lithuania and Poland, in order to investigate policy drivers behind the harvesting level in these countries. This thesis was focused on Lithuania. LÄS MER

  4. 4. Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation

    Magister-uppsats, Högskolan i Jönköping/IHH, Rättsvetenskap; Högskolan i Jönköping/IHH, Rättsvetenskap

    Författare :Magnus Eriksson; Fredrik Richter; [2006]
    Nyckelord :transfer pricing; thin capitalisation; mobil oil; arm s length principle; internprissättning; underkapitalisering; mobil oil; armlängdsprincipen;

    Sammanfattning : This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD.From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. LÄS MER