Avancerad sökning

Hittade 3 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Cross border mergers in Sweden; Whether the Swedish merger rules comply with EU law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Kalle Gunnarsson; [2017]
    Nyckelord :Taxation; Tax Law; Mergers; Swedish Tax Law; Cross Border Merger; EU Compatibility; Final Losses; the Merger Directive; Intra-group Contributions; Intra-group Deductions; Law and Political Science;

    Sammanfattning : Background: In Sweden, mergers between Swedish parent companies and domestic subsidiaries are in most cases carried out with a continuation of the tax burden, while mergers between Swedish parent companies and foreign subsidiaries are, in principle, not. The exception is when the Swedish intra-group deduction rules apply. LÄS MER

  3. 2. Transfer Pricing Profit Split Methods : A Practical Solution?

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Yousef Quttineh; [2009]
    Nyckelord :Transfer Pricing; Profit Split Methods; the arm’s length principle; the automobile industry;

    Sammanfattning : The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. LÄS MER

  4. 3. Koncerninterna Transaktioner i Kommunala Företagskoncerner : Fallet Linköpings Stadshus

    Magister-uppsats, Ekonomiska institutionen

    Författare :Anders Jonsson; Simon Lundh; [2005]
    Nyckelord :Business studies; group contribution; shareholders contribution; dividend; municipal groups; non-profit housing company; Företagsekonomi;

    Sammanfattning : Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. LÄS MER