Sökning: "Thin Capitalization"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden Thin Capitalization.

  1. 1. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

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

    Författare :Sotirios Apostolou; [2018]
    Nyckelord :Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

    Sammanfattning : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. LÄS MER

  2. 2. Underkapitaliseringsregler : Ett alternativ till de svenska ränteavdragsbegränsningsreglerna?

    Kandidat-uppsats, Linköpings universitet/Affärsrätt; Linköpings universitet/Affärsrätt

    Författare :Linnéa Holmén; Caroline Elbra; [2016]
    Nyckelord :Ränteavdragsbegränsningsregler; underkapitaliseringsregler; juridik; affärsrätt; skatterätt;

    Sammanfattning : Skatteplanering med räntor har genom åren lett till stora skattebortfall från den svenska bolagsskattebasen. År 2009 infördes ränteavdragsbegränsanderegler i inkomstskattelagen (1999:1229) vilka avsåg att motverka den skatteplanering som pågick med koncerninterna lån, men har sedan införandet stött på utbred kritik om att reglerna både var förhastade och för komplicerade. LÄS MER

  3. 3. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Latifa Omri; [2016]
    Nyckelord :Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

    Sammanfattning : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. LÄS MER

  4. 4. Ränteavdragsbegränsningar : En analys av nuvarande ränteavdragsbegränsningar och  alternativa metoder

    Master-uppsats, Högskolan i Jönköping/IHH, Rättsvetenskap

    Författare :Johan Nydahl; [2013]
    Nyckelord :Ränteavdragsbegränsningar;

    Sammanfattning : Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. LÄS MER

  5. 5. Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Jón Bjarni Steinsson; [2013]
    Nyckelord :Thin capitalization; Interest deduction limitations rules; tax avoidance; tax planning; Iceland; Germany; Denmark.; Law and Political Science;

    Sammanfattning : An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax.... LÄS MER