Avancerad sökning

Hittade 2 uppsatser som matchar ovanstående sökkriterier.

1. 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 handelsrätt

   Författare :Hanna Rundh; [2022]
   Nyckelord :Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

   Sammanfattning : 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

3. 2. 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