Sökning: "exit-tax"

Visar resultat 1 - 5 av 17 uppsatser innehållade ordet exit-tax.

1. 1. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

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

   Författare :Sam Lincoln; [2023]
   Nyckelord :EU-rätt; Skatterätt; Law and Political Science;

   Sammanfattning : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. LÄS MER

3. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sven Uetermeyer; [2021]
   Nyckelord :exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

   Sammanfattning : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. LÄS MER

4. 3. (E)merging value decreases in transferred assets - A study on tax aspects regarding post-merger value decreases in assets transferred upon merger

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Dennis Zotterman; [2020]
   Nyckelord :ATAD; Exit Tax; Merger; Merger Directive; Realised Loss; Step-Up in Tax Base; Transferred Assets; Law and Political Science;

   Sammanfattning : The objective of this thesis has been twofold. Firstly, the purpose has been to examine how the outcomes for tax purposes, at the company level, differ depending on whether the assets transferred in a merger remain attributable to a P.E. LÄS MER

5. 4. A legal study into the EU’s approach towards exit taxation

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

   Författare :Patricia Zakrzewska; [2020]
   Nyckelord :direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

   Sammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER

7. 5. Utflyttningsskatt på privatpersoners aktieinnehav: En analys av bilaterala och unilaterala åtgärder för att undanröja internationell dubbelbeskattning ur ett svenskt perspektiv

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

   Författare :Nora Hollender; [2018]
   Nyckelord :Exit tax; utflyttningsskatt; utflyttningsbeskattning; tioårsregeln; internationell skatterätt; emigration tax; exitbeskattning; beskattning av aktier; individbeskattning; internationell individbeskattning; individual taxation; international tax; exit-tax; skatteavtal; skatterätt; skatteavtalsrätt; Law and Political Science;

   Sammanfattning : The purpose of this thesis is to study and analyze possible ways of eliminating international double taxation when individually owned shares have been subject to emigration taxation. International double taxation occurs when two states impose tax on the same taxpayer in respect of the same income. LÄS MER