Sökning: "International taxation"

Visar resultat 1 - 5 av 143 uppsatser innehållade orden International taxation.

  1. 1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moisés Zúñiga Vargas; [2019]
    Nyckelord :Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Sammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER

  2. 2. Cost-benefit analysis of cycle to work scheme : implemented in Jönköping municipality, 2016

    Master-uppsats, SLU/Dept. of Economics

    Författare :Sandra Gradin; [2019]
    Nyckelord :CBA; active transport AT ; cycle to work scheme C2W ;

    Sammanfattning : In a response to negative externalities such as GHG emission, health costs, infrastructural costs, noise and air pollution etc. caused by motorised transportation international organizations and governments have started promoting shifts towards active transportation such as walking and cycling. LÄS MER

  3. 3. Tillämpningen av korrigeringsregeln och dess följdverkningar

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

    Författare :Jesper Olsson; [2019]
    Nyckelord :Skatterätt; Inkomstskatt; Internprissättning; Korrigeringsregeln; Law and Political Science;

    Sammanfattning : Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. LÄS MER

  4. 4. Fast driftställe 2.0 - En redogörelse för förslagen till beskattning av en betydande digital närvaro

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

    Författare :Wiktoria Matulaniec; [2019]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : Under current international tax law, profits of an enterprise are only taxable in the domicile of the enterprise unless it operates through a permanent establishment in another state. If the enterprise carries on business as aforesaid, profits attributable to the permanent establishment may be taxed in the other state. LÄS MER

  5. 5. To Trust or Not to Trust in National Climate Policy : A Quantiative Macro-Analysis on The Role of Social- and Political Trust in Determining National Policy Outcomes of Climate Taxation

    Kandidat-uppsats, Uppsala universitet/Statsvetenskapliga institutionen

    Författare :Petter Bjersér; [2019]
    Nyckelord :;

    Sammanfattning : This thesis examines the role of aggregated mean levels of Social Trust and Political Trust in national climate policy outcomes of Climate Taxation. The aim of the study is to contribute with the first quantitative macro-level comparative study of how Social Trust and three different forms of Political Trust1, the independent variables, affect national climate policy outcomes of Climate Tax Revenue, the dependent variable. LÄS MER