Sökning: "Tax competition"

Visar resultat 1 - 5 av 129 uppsatser innehållade orden Tax competition.

  1. 1. Direktupphandling vid synnerlig brådska – är det flexibla förfarandet rättssäkert?

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

    Författare :Julia Jönsson; [2023]
    Nyckelord :förvaltningsrätt; offentlig upphandling; direktupphandling; synnerlig brådska; rättssäkerhet; Law and Political Science;

    Sammanfattning : Public procurement concerns how the public sector should act when making purchases and therefore has a great impact on the national economy. Fundamental societal functions such as healthcare and education are supported through public procurement. LÄS MER

  3. 2. Pillar Two and Developing Countries: What to Expect?

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Hafssa Manar; [2023]
    Nyckelord :Pillar Two GloBE Rules Developing Countries;

    Sammanfattning : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. LÄS MER

  4. 3. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Piyachat Damrad; [2023]
    Nyckelord :Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Sammanfattning : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. LÄS MER

  5. 4. Policy Incoherence in the Development of Biogas in the Road Transport Sector

    Master-uppsats, Linköpings universitet/Institutionen för tema

    Författare :Natali Fanari; [2023]
    Nyckelord :Biogas; transport; policy incoherence; policy instruments; biogas development;

    Sammanfattning : Sweden has one of the highest biogas potentials in the world and has been a leader in reducing fossil fuels in the transportation industry. With a goal of achieving a 70% reduction of greenhouse gas emissions in domestic transport by 2030 compared to 2010 levels and net-zero greenhouse gas emissions by 2050, despite the potential advantages of biogas implementation, its adoption in the Swedish transport sector has been limited. LÄS MER

  7. 5. Uttagsbeskattning i byggnadsrörelse : Svensk lag och Mervärdesskattedirektivet

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Jacob Ivarsson; Alexandra Uchiyama; [2023]
    Nyckelord :;

    Sammanfattning : This essay concerns the Swedish withdrawal taxation of internally produced services as they pertain to construction upon real estate when it serves as an asset of a taxable person. Regulated within domestic VAT law, it has been described within the court system as having no counterpart in the Council Directive on a common system of value added tax. LÄS MER