Sökning: "International taxation"

Visar resultat 6 - 10 av 185 uppsatser innehållade orden International taxation.

  1. 6. Svenska begränsningsartiklar i en EU-rättslig kontext - Om begränsningsartiklar i svenska dubbelbeskattningsavtal är förenliga med de grundläggande friheterna i EU.

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

    Författare :Jonathan Åkesson; [2023]
    Nyckelord :Limitation on benefits; limitation of benefits; svenska skatteavtal; begränsningsartiklar; uteslutningsartiklar; Tax law; skatterätt; OECD; EU; dubbelbeskattningsavtal; finansrätt; tax treaty; Law and Political Science;

    Sammanfattning : Den ökade globaliseringen och världshandeln har medfört att skatteavtal blivit viktigare. Då skatteavtalen har fått en mer central roll har även avtalsmissbruk blivit vanligare. LÄS MER

  3. 7. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Douglas Linton Wahlgren; [2023]
    Nyckelord :skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Sammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER

  4. 8. The Impact of the Country Context in the Entrepreneurial Process

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Cecilia Hallgren; Amanda Lövebrant; [2022-02-16]
    Nyckelord :entrepreneurship; international entrepreneurship; entrepreneurial process; entrepreneurial opportunities; country context; political economic cultural factors;

    Sammanfattning : The thesis aims to research how Swedish entrepreneurs can be influenced in their entrepreneurial process due to the country context in foreign markets. The country context involves essential country-specific factors that influence the process, and three factors are significantly meaningful; political, economic, and cultural. LÄS MER

  5. 9. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Andrea Rosato; [2022]
    Nyckelord :tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Sammanfattning : .... LÄS MER

  7. 10. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Daniel Raddenbach; [2022]
    Nyckelord :tax; taxation; globalization; international relations; negotiation; Pillar One; Pillar Two; OECD; model tax treaty; multilateralism; cooperation; tax multilateralism; global minimum tax; digital services; bilateralism;

    Sammanfattning : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. LÄS MER