Sökning: "evasion of law"
Visar resultat 1 - 5 av 125 uppsatser innehållade orden evasion of law.
1. Behöver lagstiftning vara korrekt lagstiftad? : En rättsvetenskaplig analys om förhållandet mellan svensk- och europeisk rätt ur ett konstitutionellt perspektiv genom skatteflyktslagen.
Master-uppsats, Karlstads universitet/Handelshögskolan (from 2013)Sammanfattning : .... LÄS MER
2. Lån från aktiebolag till dess aktieägare : En komparativ studie om svensk, fransk och tysk associationsrätt
Kandidat-uppsats, Linköpings universitet/Affärsrätt; Linköpings universitet/Filosofiska fakultetenSammanfattning : Since the prohibition on loans was introduced in the Swedish Companies Act in 1975, it has beenthe subject of extensive debate, with criticism directed at the provision's design. At the time of itsintroduction, it was emphasized that the regulation primarily served two purposes: to protect thecompany's capital and its creditors, and to counteract tax evasion. LÄS MER
3. Triangeldramat mellan OECD, EU och den svenska rätten - En granskning av den svenska implementeringen av Rådets direktiv (EU) 2022/2523 och de efterföljande konsekvenserna för framtidens skatteflykt bland multinationella koncerner
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. LÄS MER
4. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The right to deduct interest expenses is limited by the general and targeted interest deduction limitation rules, including the “exemption rule” in Chapter 24, Paragraph 18, subparagraph 2 of the Law on income tax. This rule excludes the right to deduct interest paid on intra-group loans if such loans have been made exclusively or almost exclusively for the purpose of obtaining a substantial tax benefit for the group. LÄS MER
5. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. LÄS MER