Sökning: "direct taxation"

Visar resultat 1 - 5 av 122 uppsatser innehållade orden direct taxation.

1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ismail Quttineh; [2023]
   Nyckelord :EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Sammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER

3. 2. Hur väl avspeglar nuvarande värderingsmodell ägarlägenheters taxeringsvärde?

   Kandidat-uppsats, Högskolan i Gävle/Samhällsbyggnad

   Författare :Cajsa Nordström; Ellen Roos; [2023]
   Nyckelord :Condominium; tax assessment value; valuation model; rental housing unit model; Ägarlägenhet; fastighetstaxering; värderingsmodell; hyreshusmodellen;

   Sammanfattning : Den 1 maj 2009 infördes lagregler som gör det möjligt att bilda ägarlägenheter i Sverige. Ägarlägenhet är en upplåtelseform som innefattas av direkt äganderätt vilket innebär att ägaren själv äger sin egen lägenhet i ett flerbostadshus. LÄS MER

4. 3. From Remittances to Development: Exploring Nepal's Path to Progress

   Kandidat-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

   Författare :Jonathan Damkjær Britton; [2023]
   Nyckelord :Social Sciences;

   Sammanfattning : Nepal is one of the largest recipients of remittances compared to the size of the economy, reaching 30,1% of GDP in 2018. This makes understanding them, their effects, and how to positively impact that an important policy tool. LÄS MER

5. 4. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Madara Olmane; [2023]
   Nyckelord :tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

   Sammanfattning : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. LÄS MER

7. 5. Styrelseledamotens skatterättsliga särställning - En analys av möjligheten att "sätta sig på bolag"

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Alejandro Silveira; [2023]
   Nyckelord :Skatterätt; styrelsearvoden; styrelseledamöter; bolagsföring; skatteallokering; Law and Political Science; Business and Economics;

   Sammanfattning : This essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. LÄS MER