Sökning: "Hanna Rundh"

Hittade 1 uppsats innehållade orden Hanna Rundh.

  1. 1. Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Hanna Rundh; [2021]
    Nyckelord :ATAD2; Hybrida missmatchningar; Hybrid mismatches; International tax law; Skatterätt; EU; OECD; Etableringsfriheten; Freedom of establishment; Svensk rätt; Inkomstskattelagen; Law and Political Science;

    Sammanfattning : In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. LÄS MER