Sökning: "fiscal cohesion"

Visar resultat 1 - 5 av 10 uppsatser innehållade orden fiscal cohesion.

  1. 1. The Historical Roots of the Spatially Uneven State - Exploring Subnational Variation in State Capacity in Guatemala

    Master-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Nicolas Rodriguez Bolin; [2018]
    Nyckelord :state capacity; Guatemala; cleavage structures; subnationalism; Law and Political Science;

    Sammanfattning : This paper explores the relationship between historical political conflicts and subnational variation in state capacity. I draw on new literature which suggests that internal patterns of state strength mirror the geographical distribution of socio-political conflicts during critical periods of institutional change. LÄS MER

  3. 2. An Alternative Mapuche Perspective : Comparing Leaders with the Rural Non-politically Involved

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för samhällsstudier (SS)

    Författare :Marcus Olsson; Jonas Borgelin; [2015]
    Nyckelord :Non-politically involved Mapuche; Mapuche leaders; Grievances; Cohesion; Mobilization;

    Sammanfattning : Chile is portrayed as a Latin American success story when it comes to democratic transition, development and fiscal growth. However, the largest indigenous group, the Mapuche, have been marginalized by the government and its policies, as a conflict has been present ever since the independence. LÄS MER

  4. 3. Analys av tillämpningsområdet för skattesystemets inre sammanhang som rättfärdigandegrund för skatteregler i strid med EUF-fördraget

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

    Författare :Hannah Kjellander; [2014]
    Nyckelord :skatterätt; EU-rätt; skattesystemets inre sammanhang; Law and Political Science;

    Sammanfattning : This thesis focuses on the impact of EU law on national direct taxation. National income tax rules may not restrict the free movement of the Treaty on the Functioning of the European Union (TFEU). LÄS MER

  5. 4. Gränsöverskridande förlustutjämning - ett nödvändigt ont

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

    Författare :Amir Seyed Zadeh Tabrisi; [2010]
    Nyckelord :Law and Political Science;

    Sammanfattning : Today’s society is globalised with international trade as a consequence. In our part of the world the EU with it’s advantages and disadvantages concerning the free movement of capital, people and business affects us all, but also our taxes. LÄS MER

  7. 5. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief

    Magister-uppsats, Högskolan i Jönköping; IHH, Rättsvetenskap

    Författare :Evelina Kerr; [2009]
    Nyckelord :International Tax Law; CFC legislation; Community Law; direct taxation; double CFC taxation; freedom of establishment;

    Sammanfattning : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. LÄS MER