Sökning: "economic double taxation"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden economic double taxation.

1. 1. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning

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

   Författare :Oscar Andersson; [2023]
   Nyckelord :skatterätt; gränsöverskridande ombildning; kupongskatt; fiktiv avräkning; Law and Political Science;

   Sammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER

3. 2. Skatterättslig tolkning i ljuset av BEPS-åtgärderna

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

   Författare :Adam Shokr Rajab; [2022]
   Nyckelord :skatterätt; tolkning; BEPS; Law and Political Science;

   Sammanfattning : One of the most effective ways for states to raise revenue for their treasury is through taxation. This is even if the value creation takes place outside the country's borders. The problem is usually referred to as double taxation. As a consequence of this, from a micro perspective, uncertainty arises for taxpayers in cross-border transactions. LÄS MER

4. 3. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
   Nyckelord :Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

   Sammanfattning : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. LÄS MER

5. 4. 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

7. 5. 183 dagar eller sex månader? - Svensk beskattning av tjänsteresenärer med ett formellt respektive ekonomiskt arbetsgivarsynsätt i ett EU-rättsligt perspektiv

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

   Författare :Fredrik Huitfeldt; [2020]
   Nyckelord :EU-rätt; EU law; skatterätt; tax law; ekonomisk arbetsgivare; economic employer; Law and Political Science;

   Sammanfattning : The Swedish government has proposed introducing the concept of economic employer in Swedish tax law. The changes are proposed to take effect on 1 January 2021 and entail that some individuals, whose income was previously tax exempt due to the so called 183-day rule, now will be subject to Swedish income tax. LÄS MER