Sökning: "hybrid court"

Visar resultat 1 - 5 av 19 uppsatser innehållade orden hybrid court.

  1. 1. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Sharon Mame Sika Värttö; [2022]
    Nyckelord :State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

    Sammanfattning : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. LÄS MER

  3. 2. Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Hanna Rundh; [2021]
    Nyckelord :ATAD2; Hybrida missmatchningar; Hybrid mismatches; International tax law; Skatterätt; EU; OECD; Etableringsfriheten; Freedom of establishment; Svensk rätt; Inkomstskattelagen; Law and Political Science;

    Sammanfattning : In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. LÄS MER

  4. 3. Dubbla avdrag och OECD - En undersökning av 24 b kap. 14 - 18 §§ IL och OECD:s tolkningsvärde i intern rätt

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

    Författare :Ludwig Wikman; [2020]
    Nyckelord :skatterätt; hybrida missmatchningar; Law and Political Science;

    Sammanfattning : During 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. LÄS MER

  5. 4. "Vi ska inte spela Svarte Petter med återvändande terrorister" : En kvalitativ studie om Sveriges rättsliga såväl som samhälleliga kapacitet i hanteringen av IS-återvändare

    Uppsats för yrkesexamina på grundnivå, Högskolan i Jönköping/HLK, Globala studier

    Författare :Lovisa Brinck; [2019]
    Nyckelord :Islamiska Staten; Terrorism; IS-återvändare; Transitional Justice; Kapacitet; Sverige; Nationell domstol; Internationell domstol; Internationellt samarbete; Socialt ansvarstagande; Juridiskt ansvarstagande;

    Sammanfattning : Individuals who have travelled from Sweden and affiliated to the Islamic State in Syria will, after the fall of the caliphate, return home to Sweden. The concept of ISIS returnees has begun to dominate the debate and there is a common concern that individuals who possess radicalized opinions should return to Sweden only to commit terrorist crimes. LÄS MER

  7. 5. ”Vi ska inte spela Svarte Petter med återvändande terrorister” : En kvalitativ studie om Sveriges rättsliga såväl som samhälleliga kapacitet i hanteringen av IS-återvändare

    Kandidat-uppsats, Högskolan i Jönköping/HLK, Globala studier

    Författare :Lovisa Brinck; Sofia Gustafsson; [2019]
    Nyckelord :;

    Sammanfattning : Individuals who have travelled from Sweden and affiliated to the Islamic State in Syria will, after the fall of the caliphate, return home to Sweden. The concept of ISIS returnees has begun to dominate the debate and there is a common concern that individuals who possess radicalized opinions should return to Sweden only to commit terrorist crimes. LÄS MER