Sökning: "corporate income taxation"

Visar resultat 1 - 5 av 49 uppsatser innehållade orden corporate income taxation.

1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

3. 2. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection

   Master-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Författare :Arnold Kramer; Gentrit Dobreva; [2023]
   Nyckelord :Corporate Income Taxation; Corporate Income Taxation System; Tax Perceptions; SMEs; The Slippery Slope Framework; Complexity; Distributional Fairness; Retributive Fairness; Procedural Fairness; Growth; Tax Benefits; Privacy; Punishment; Trust;

   Sammanfattning : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. LÄS MER

4. 3. Transaktionsmarknaden för hyreshusenheter : Påverkar överlåtelseformen transparensen på den svenska fastighetsmarknaden?

   Master-uppsats, KTH/Fastighetsföretagande och finansiella system

   Författare :Andrea Appelqvist; Sally Johansson; [2022]
   Nyckelord :Transaction market; legal purchase; company transaction; rental property unit; transparency; Transaktionsmarknaden; lagfart; bolagstransaktion; hyreshusenhet; transparens;

   Sammanfattning : Under åren 2019 - 2021 uppgick den totala transaktionsvolymen för hyreshusenheter, inklusive portföljer med minst en fastighet taxerad som hyreshusenhet, till ett värde om  562 324 782 kronor. 71% av transaktionerna genomfördes genom bolagstransaktioner och 29% med lagfart. LÄS MER

5. 4. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Hanna Rundh; [2022]
   Nyckelord :Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

   Sammanfattning : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. LÄS MER

7. 5. Bolagsskattens påverkan på utländska direktinvesteringar inom OECD-länder

   Kandidat-uppsats, Umeå universitet/Nationalekonomi

   Författare :Tina Axelsson; [2022]
   Nyckelord :;

   Sammanfattning : The world has developed and has become a place where several multinational enterprises operate. This indicates that foreign direct investments (FDI) are more common. Due to the positive economic effect which arises with FDI, countries aim to attract potential investors. One way of doing this has been to reduce the corporate income tax (CIT). LÄS MER