Sökning: "company taxation"

Visar resultat 1 - 5 av 228 uppsatser innehållade orden company taxation.

  1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ismail Quttineh; [2023]
    Nyckelord :EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Sammanfattning : 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

  3. 2. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Felix Honnér; [2023]
    Nyckelord :Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

    Sammanfattning : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. LÄS MER

  4. 3. Data Privacy Laws & Social Media Governance : A comparative analysis of Tik Tok & Meta/Facebook using EU, US, and China’s Data Privacy Laws

    Kandidat-uppsats, Malmö universitet/Institutionen för globala politiska studier (GPS)

    Författare :Robin V. L. Aitken; [2023]
    Nyckelord :data privacy laws; liberalism; new constructivism; realism; social media governance;

    Sammanfattning : This academic investigation examines the intersection between International Relations (IR), data privacy laws, and social media governance. The case studies are of Tik Tok & Facebook/Meta where we begin the research by taking a comparative analysis of the US congressional hearings of Mark Zuckerberg (CEO of Facebook/Meta) in 2018 and Shou Zi Chew (CEO of Tik Tok) in 2023. LÄS MER

  5. 4. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning

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

    Författare :Oscar Andersson; [2023]
    Nyckelord :skatterätt; gränsöverskridande ombildning; kupongskatt; fiktiv avräkning; Law and Political Science;

    Sammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER

  7. 5. Att skapa prejudikat eller rätt? - En analys av den praxisstyrda tolkningen av fåmansföretagsreglerna för när överföring och förvaltning av kapital anses vara samma eller likartad verksamhet

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Erik Hickery; [2023]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : In Sweden, there is a large number of close companies, and the taxation of shareholders' shares in these companies varies depending on whether the shares are considered qualified or non-qualified. The qualification criteria and exceptions for these are outlined in the so-called 3:12-rules. LÄS MER