Sökning: "corporate taxation"
Visar resultat 1 - 5 av 87 uppsatser innehållade orden corporate taxation.
1. Den generella ränteavdragsbegränsningsregeln - I ljuset av den skatterättsliga neutralitetsprincipenKandidat-uppsats, Lunds universitet/Institutionen för handelsrätt
Sammanfattning : On January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. LÄS MER
- Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten
Sammanfattning : Swedish corporate taxation is based on the fact that each individual company is an independently taxable subject. On the other hand, in some circumstances it is possible to take into account several companies' income of economic activities, when these are part of a corporate group. One option available is the group contribution. LÄS MER
- Magister-uppsats, Lunds universitet/Institutionen för handelsrätt
Sammanfattning : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. LÄS MER
4. Internationalization and tax avoidance practices of publicly listed firms within the European Union:The influence of board independenceMaster-uppsats, Uppsala universitet/Företagsekonomiska institutionen
Sammanfattning : The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. LÄS MER
5. Påverkande faktorer för skuldsättningsgraden inom Large Cap företag : En jämförande studie av kapitalstrukturen innan och efter sänkt bolagsskattKandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper; Södertörns högskola/Institutionen för samhällsvetenskaper
Sammanfattning : Since the beginning, it was Modigliani and Miller ́s theorem which initiated the capital structure aspect to finance. Capital structure explains in its essence the relationship between equity and leverage within a company. It also illustrates how the company has financed their business historically. LÄS MER