Sökning: "Source taxation"

Visar resultat 16 - 20 av 61 uppsatser innehållade orden Source taxation.

1. 16. The Seeking of a Business-Optimal Transfer Price - In accordance with the Arm's Length Principle

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

   Författare :Oskar Paladini Söderberg; [2019]
   Nyckelord :Transfer pricing; game theory; skatterätt; international taxation law; Arm s length principle; Law and Political Science;

   Sammanfattning : The search of a business-optimal transfer price has been going on for decades. One interesting solution aimed to, by the use of game theory, bargaining theory and transfer pricing, create a quantitative solution to optimize the global profits of a multinational enterprise. LÄS MER

3. 17. Kapitalvinstbeskattning efter utflyttning till Spanien - Tillämpningen av tioårsregeln och eventuella utmaningar för framtida lagstiftning

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

   Författare :Anna Karlsson; [2018]
   Nyckelord :EU-rätt; EU law; internationell beskattning; international taxation; international tax treaty law; internationell skatteavtalsrätt; skatterätt; tax law; tioårsregeln; Law and Political Science;

   Sammanfattning : A survey carried out by the independent organization Swedes Worldwide in 2015 showed that over 90 000 Swedes spent more than six months a year in Spain. These emigration movements sometimes affect the Swedish tax base since individuals are no longer liable to pay income tax on all incomes and only become liable to pay income tax on incomes having a source in Swedish territory. LÄS MER

4. 18. European Commission's proposal to implement a new permanent establishment nexus based on significant digital presence - Is it compliant with the EU Law and international tax principles?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Lara Nogueira; [2018]
   Nyckelord :Taxation of the Digital Economy; New permanent establishment nexus based on significant digital presence; Proportionality of the proposal and its compatibility with the Ottawa Principles.; Law and Political Science;

   Sammanfattning : The taxation of the digital economy has become a relevant subject, as business models and value creation chains of all sectors have been transformed bringing challenges to the international tax system and parameters for the allocation of taxing rights between source and residence jurisdictions. In view of these changes, the European Commission has published two proposals for directives on the taxation of digital activities, proposing solutions to be harmonized into the system of direct taxation of Member States. LÄS MER

5. 19. Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Thanissorn Masuchand; [2018]
   Nyckelord :permanent establishment; Law and Political Science;

   Sammanfattning : Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. LÄS MER

7. 20. Vem drar nytta av arbetet? - En skatterättslig studie kring införandet av ett ekonomiskt arbetsgivarsynsätt i Sverige vid tillämpning av 183-dagarsregeln

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

   Författare :Sofia Ingelberg; [2018]
   Nyckelord :Skatterätt; 183-dagarsregeln; ekonomisk arbetsgivare; formell arbetsgivare; dubbelbeskattning; Law and Political Science;

   Sammanfattning : Sverige tillämpar ett formellt arbetsgivarsynsätt avseende 183-dagarsregeln. Bestämmelsen återfinns i lagen (1991:586) om särskild inkomstskatt för utomlands bosatta, SINK. Där stadgas att utomlands bosatta personers ersättning ska undantas från beskattning om särskilda rekvisit är uppfyllda. LÄS MER