Sökning: "corporate taxation"

Visar resultat 11 - 15 av 120 uppsatser innehållade orden corporate taxation.

1. 11. 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

3. 12. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Henri Ahtiainen; [2022]
   Nyckelord :Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

   Sammanfattning : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. LÄS MER

4. 13. Link between Transfer Pricing and Customs Union Regulations

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ankita Tiwari; [2022]
   Nyckelord :Transfer Pricing; Customs Union;

   Sammanfattning : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. LÄS MER

5. 14. Corporate Income Tax and Bank Leverage: Bank Leverage in the 2010s

   Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Cheng Chen; Rasmus Paulson; [2022]
   Nyckelord :corporate income tax; leverage; banks; debt bias; Business and Economics;

   Sammanfattning : This paper studies the impact of corporate income taxation on leverage ratios (debts as a share of total assets) in the banking sector across 102 countries for the period 2012-2021, aiming to replicate the 2013 IMF paper ‘Taxation, Bank Leverage, and Financial Crises’ by Keen, De Mooij and Orihara. With a sample of 5,829 banks, a system GMM is used, together with a fixed effects model to compare the two estimators and enable comparison with previous studies. LÄS MER

7. 15. The Relationship Between Corporate Taxation And R&D Investments : A quantitative study of R&D expenditure in U.S. firms when subjected to reductions in corporate taxation

   Kandidat-uppsats, Jönköping University/IHH, Företagsekonomi

   Författare :Linus Brattlöf; Ida Mbenga; [2021]
   Nyckelord :Corporate taxation; R D activity; R D expenditure; Innovation; Tax policy; Nascent established firms.;

   Sammanfattning : Corporate taxation is a very politicized topic, and policymakers have different perspectives on what level of corporate tax rate yields the optimal outcome for research and innovation activity. The argument is divided where one side believes that corporate taxation and R&D activity has a negative relationship, which implies that a decrease in corporate taxation yields a better outcome for firms’ R&D activity. LÄS MER