Sökning: "corporate taxation"

Visar resultat 16 - 20 av 120 uppsatser innehållade orden corporate taxation.

1. 16. The ability-to-pay principle as a part of the CJEU’s comparability analysis in cross-border corporate loss relief cases

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

   Författare :Vilma Isojunno; [2021]
   Nyckelord :Law and Political Science;

   Sammanfattning : This thesis examines the CJEU’s comparability analysis regarding corporate cross-border loss transfer cases and the use of ability-to-pay principle as a part of the analysis. In the beginning of the thesis the basic concepts relating to internal market and taxation and underlying reasons for difficulties in cross-border loss transfer are explained and the importance of loss transfer is defended. LÄS MER

3. 17. Koncernintern resultatutjämning och värdeöverföringar – En studie om kravet på värdeöverföring vid koncernbidrag i förhållande till skattemässig neutralitet

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

   Författare :Anton Eckerbom; [2020]
   Nyckelord :skatterätt; associationsrätt; värdeöverföring; koncernintern resultatutjämning; koncernbidrag; tax equalization; group contribution; Law and Political Science;

   Sammanfattning : I svensk skatterätt beskattas varje aktiebolag var för sig enligt principen om det enskilda skattesubjektet. Det finns emellertid undantag till denna huvudregel, för att tillmötesgå skattemässig neutralitet för koncerner. Koncernbidragsreglerna i 35 kap. LÄS MER

4. 18. Har Sverige ett konkurrenskraftigt bolagsskattesystem? - En komparativ studie i ljuset av koncernbeskattning och ränteavdrag efter implementeringen av Anti-Tax Avoidance Directive

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

   Författare :Emelie Anderzén; [2020]
   Nyckelord :skatterätt; Law and Political Science;

   Sammanfattning : Previously Sweden has had a generous consolidation system for groups with large deduction possibilities. However, the possibility of interest deductions, among other things, has increasingly been limited due to more important societal interests, such as preventing tax evasion and tax avoidance practices. LÄS MER

5. 19. Tax Policy, Investment, and Financial Constraints: Heterogeneous Responses to the 2013 Swedish Corporate Income Tax Reform

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Simon Wilhelm Rothschild; Ossian van Arkel; [2020]
   Nyckelord :Tax Policy; Investment; Financial Constraints; Cash Holdings; Investment-Cash Flow Sensitivity;

   Sammanfattning : There is little research at the intersection of corporate income taxation, financial constraints, and investments. We seek to clarify this relationship by investigating the heterogeneous investment responses of constrained and unconstrained firms induced by the 2013 reduction in the Swedish statutory corporate income tax rate from 26. LÄS MER

7. 20. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

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

   Författare :Hedvig Lärka; [2020]
   Nyckelord :corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

   Sammanfattning : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. LÄS MER