Sökning: "anti avoidance"

Visar resultat 1 - 5 av 89 uppsatser innehållade orden anti avoidance.

1. 1. 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

3. 2. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Rufus Bloh Senyon; [2022]
   Nyckelord :GAAR; OECD Treaty GAAR; EU GAAR; Taxpayers Rights and Fuller s Morality of Law Principles;

   Sammanfattning : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. LÄS MER

4. 3. Corporate Tax Abuse on the Business and Human Rights Agenda

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

   Författare :Julia Persson; [2022]
   Nyckelord :International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

   Sammanfattning : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. LÄS MER

5. 4. Är tiden inne för en förändring? - Om bulvanregeln i kupongskattelagen och skälen för nya åtgärder mot kringgåenden

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

   Författare :Julia Jönsson; [2021]
   Nyckelord :skatterätt; tax law; kupongskatt; bulvanregeln; Law and Political Science;

   Sammanfattning : Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. LÄS MER

7. 5. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sven Uetermeyer; [2021]
   Nyckelord :exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

   Sammanfattning : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. LÄS MER