Sökning: "Thin Capitalization"

Visar resultat 11 - 13 av 13 uppsatser innehållade orden Thin Capitalization.

  1. 11. Thin capitalisation- compatible with EC law?

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

    Författare :Khatereh Razazi; [2008]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : Thin capitalization means an abnormally high debt-to-equity ratio of a corporation, in a situation where the debt finance comes from a foreign affiliated contributor of capital. The contributor of debt capital is often simultaneously a direct shareholder. LÄS MER

  3. 12. Is Home State Taxation a step forward for SMEs? An SME’s ability for growth and integration in the EU after the HST tax reform

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Charlotte Murray; [2005]
    Nyckelord :EU; tax; law; finance; SME; HST; Entrepreneurship; European; Union; Home; State; Taxation; harmonization; mutual; recognition; direct; indirect; Lankhorst; Avoir Fiscal; Member; apportionment; formula; Commission; business; economic; growth; SWOT; cross; border; agenda; thin; capitalization; foreign; loss; double; sustainable; integration; implement; market; access; cost; community; debt; equity; reform; Management of enterprises; Företagsledning; management; Business and Economics;

    Sammanfattning : Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. LÄS MER

  4. 13. Skatteplanering vs. den optimala kapitaliseringsgraden

    Magister-uppsats, Ekonomiska institutionen

    Författare :Jenny Rydhström; [2001]
    Nyckelord :Law; skatteplanering; skatterätt; kapitaliseringsgrad; underkapitalisering; överkapitalisering; thin capitalization; thick capitalization; tax planning; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. LÄS MER