Avancerad sökning
Hittade 2 uppsatser som matchar ovanstående sökkriterier.
1. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. LÄS MER
2. Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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