Sökning: "income tax payment"

Visar resultat 1 - 5 av 39 uppsatser innehållade orden income tax payment.

1. 1. Vinst- eller nitlott? – en rättsvetenskaplig studie om den inkomstskatterättsliga skillnaden mellan lotteri- och tävlingsvinster

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

   Författare :Henrik Ihrfelt; [2022]
   Nyckelord :Förvaltningsrätt; Skatterätt; Law and Political Science;

   Sammanfattning : I 8 kapitlet 3 § och 8 kapitlet 4 § inkomstskattelagen (1999:1229) fastställs att lotterivinster respektive tävlingsvinster ska vara skattefria för enskilda under vissa i lagtext angivna förutsättningar. I praktiken innebär dock detta oftast att vinster på lotterier är skattefria, medan de flesta tävlingsvinster tas upp till beskattning i inkomstslaget tjänst. LÄS MER

3. 2. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Kirill Kuzhelko; [2022]
   Nyckelord :individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Sammanfattning : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. LÄS MER

4. 3. Avvägningen mellan realisationsprincipen och kontinuitetsprincipen - Om beskattningstidpunkt vid gemensamma andelsbyten av kvalificerade andelar

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

   Författare :Johanna Antonsson; [2021]
   Nyckelord :finansrätt; förvaltningsrätt; skatterätt; neutralitetsprincipen; realisationsprincipen; kontinuitetsprincipen; andelsbyte; fåmansföretag; kvalificerade andelar; 3:12-reglerna; Law and Political Science;

   Sammanfattning : An exchange of shares is a transaction in which the seller sells shares in one company to another company, in exchange for shares in the purchasing company. In general, exchanges are taxed at the time of realization. LÄS MER

5. 4. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

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

   Författare :Ossian Mauritzson; [2021]
   Nyckelord :Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

   Sammanfattning : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. LÄS MER

7. 5. Taxation of Bitcoin - Filling in the Blanks : An explorative analysis of tax evasion among Swedish investors and the Swedish Tax Agency’s perception of the issue

   Master-uppsats, Jönköping University/Internationella Handelshögskolan

   Författare :My Larsson; Emeline Chamoun; [2021]
   Nyckelord :Bitcoin; Tax Compliance; Behavioral Finance; Tax Evasion; The Swedish Tax Agency;

   Sammanfattning : Background: The ongoing digitalization in the world with accelerated advancement of technology both develops and challenges the traditional view of means of payment. Legal and economic challenges havebeen recognized in regard to Bitcoin, one of these challenges refer to Bitcoin being defined as property of capital which has caused difficulties in individual income declaration and an overall challenge for cryptocurrencies to act as currencies. LÄS MER