Sökning: "US tax law"

Visar resultat 1 - 5 av 28 uppsatser innehållade orden US tax law.

  1. 1. Svenska begränsningsartiklar i en EU-rättslig kontext - Om begränsningsartiklar i svenska dubbelbeskattningsavtal är förenliga med de grundläggande friheterna i EU.

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

    Författare :Jonathan Åkesson; [2023]
    Nyckelord :Limitation on benefits; limitation of benefits; svenska skatteavtal; begränsningsartiklar; uteslutningsartiklar; Tax law; skatterätt; OECD; EU; dubbelbeskattningsavtal; finansrätt; tax treaty; Law and Political Science;

    Sammanfattning : Den ökade globaliseringen och världshandeln har medfört att skatteavtal blivit viktigare. Då skatteavtalen har fått en mer central roll har även avtalsmissbruk blivit vanligare. LÄS MER

  3. 2. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Andrea Rosato; [2022]
    Nyckelord :tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Sammanfattning : .... LÄS MER

  4. 3. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?

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

    Författare :Pernilla Bergvad; [2020]
    Nyckelord :Law and Political Science;

    Sammanfattning : During the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. LÄS MER

  5. 4. Klimatstyrning av flyget i Sverige

    Kandidat-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Anna Angantyr; [2020]
    Nyckelord :climate governance; govermentality; aviation; fossil-free; neoliberalism; Law and Political Science;

    Sammanfattning : This thesis is a contribution within the field of climate governance. In the paper I examine what kind of govermentality that characterize different initiative of climate governance of the airline industry in Sweden. LÄS MER

  7. 5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Aleksei Shcherbakov; [2020]
    Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER