Sökning: "Russian tax law"

Hittade 4 uppsatser innehållade orden Russian tax law.

  1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Aleksei Shcherbakov; [2020]
    Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

  3. 2. Utländska motsvarigheter till svenska aktiebolag vid tillämpningen av bestämmelserna om näringsbetingade andelar i 24 kap. IL

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

    Författare :Hanna Holmström; [2015]
    Nyckelord :skatterätt; Law and Political Science;

    Sammanfattning : Reglerna om näringsbetingade andelar medger skattefrihet på utdelning och kapitalvinst. Genom lagstiftning 2003 utvidgades regelverket som tidigare endast hade omfattat utdelning under vissa givna förutsättningar, till att även omfatta kapitalvinster. Syftet med regeländringen var framför allt att undvika kedjebeskattning i bolagssektorn. LÄS MER

  4. 3. Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud

    Kandidat-uppsats, IHH, Redovisning och Rättsvetenskap

    Författare :Sandra Karlsson; [2011]
    Nyckelord :Ne bis in idem; Tax surcharge; Tax fraud; Norway; Sweden;

    Sammanfattning : The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. LÄS MER

  5. 4. Energy Crops: Stakeholder Identification and Analysis - A Case of Belarus

    Magister-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Alesia Israilava; [2008]
    Nyckelord :Bioenergy; Earth and Environmental Sciences;

    Sammanfattning : Belarus is subject to serious energy security issues due to limited domestic energy resources; a low diversity in the national energy profile, significant depreciation of capital assets in the Belarusian energy system, a high share of energy resources import, and a dominating dependence on one energy importer The Russian Federation. In response to these issues the country is very interested in diversifying its energy profile, development of non-conventional renewable energy types and increasing the share of local energy resources. LÄS MER