Sökning: "Taxation Law"
Visar resultat 1 - 5 av 577 uppsatser innehållade orden Taxation Law.
1. Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen
Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)Sammanfattning : Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. LÄS MER
2. The Swedish tax rules for electricity production in breach of EU tax law
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. LÄS MER
3. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER
4. Kupongskatt på utländska offentliga pensionsinstitut - en inskränkning av den fria rörligheten för kapital?
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Foreign public pension funds receiving dividends from Swedish companies are in Sweden subject to withholding tax of up to 30 percent of the gross amount of the dividends. The domestic equivalents, the Swedish governmental pension funds, the AP-funds, are exempt from income tax as they are a part of the Swedish state. LÄS MER
5. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER
