Sökning: "controlled foreign companies"

Visar resultat 1 - 5 av 17 uppsatser innehållade orden controlled foreign companies.

  1. 1. Exploring the solar park market in Lower Saxony : Implications on foreign companies’ entry strategies

    Master-uppsats, Linköpings universitet/Industriell miljöteknik

    Författare :Patricia Chronéer; Nike Hammerman; [2023]
    Nyckelord :Solar Parks; Lower Saxony; Germany; Entry Strategies; Drivers; Barriers; Regulatory Landscape; Social Landscape; Technical Landscape; Economic Landscape; Geographical Landscape; Market Potential; Electricity Production;

    Sammanfattning : To meet the European Union’s target of climate neutrality by 2050 ambitious measures need to be taken. The electricity sector is one of the largest contributors to greenhouse gas emissions globally, which makes it an important sector to decarbonize. For this to happen, fossil fuels must be replaced by renewable energy sources. LÄS MER

  3. 2. FOREIGN IPOS ON STAR SPANGLED EXCHANGES: A STUDY OF IPO UNDERPRICING FROM 2005 TO 2020

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Julia Herlogsson; Adèle Sveger; [2021]
    Nyckelord :IPO; Initial Public Offering; Information asymmetry; Underpricing; Foreign IPOs;

    Sammanfattning : The phenomenon of IPO underpricing has captured the interest of academics for decades and is, to date, continuing to be widely debated. However, little research has been carried out to ascertain whether companies going public in foreign markets are more likely to be underpriced compared to their domestic counterparts and, most importantly, the findings of the existing papers are inconsistent. LÄS MER

  4. 3. 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

  5. 4. Performance Evaluation and Comparison of Standard Cryptographic Algorithms and Chinese Cryptographic Algorithms

    Uppsats för yrkesexamina på avancerad nivå, Blekinge Tekniska Högskola/Institutionen för datavetenskap

    Författare :Louise Bergman Martinkauppi; Qiuping He; [2019]
    Nyckelord :cryptography; performance; SM2; SM3; SM4; kryptering; prestanda; SM2; SM3; SM4;

    Sammanfattning : Background. China is regulating the import, export, sale, and use of encryption technology in China. If any foreign company wants to develop or release a product in China, they need to report their use of any encryption technology to the Office of State Commercial Cryptography Administration (OSCCA) to gain approval. LÄS MER

  7. 5. 2019 års CFC-regler - En granskning av den svenska implementeringen av ATA-direktivets CFC-regler och kritiken mot denna

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

    Författare :Hanna Lundblad; [2019]
    Nyckelord :Skatterätt; CFC-regler; ATA-direktivet; Law and Political Science;

    Sammanfattning : CFC-regler innebär att ägare med tillräckligt innehav i eller kontroll över lågbeskattade utländska bolag i vissa fall själva kan bli beskattade för ett sådant bolags inkomster. CFC-regler förhindrar att vinster inom koncerner flyttas till bolag i lågskattestater kontrollerade av koncernen med följden att skatteeffekten minskar för koncernen som helhet. LÄS MER