Sökning: "international capital taxation"

Visar resultat 1 - 5 av 37 uppsatser innehållade orden international capital taxation.

  1. 1. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Hanna Rundh; [2022]
    Nyckelord :Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Sammanfattning : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. LÄS MER

  3. 2. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andrii Falendysh; [2021]
    Nyckelord :tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

    Sammanfattning : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. LÄS MER

  4. 3. Intäktsredovisning - En jämförande studie mellan RFR 2/IFRS 15 och K3

    Magister-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Adam Bardh; [2020]
    Nyckelord :RFR 2; IFRS 15; K3; revenue recognition; income; taxation of income; dividend; financial ratio; stakeholder perspective; RFR 2; IFRS 15; K3; intäktsredovisning; intäkt; inkomstbeskattning; utdelning; nyckeltal; intressentperspektiv;

    Sammanfattning : One of the most fundamental issues in the accounting area is when an income is to be reported.Depending on the time at which an income is reported, the income can have a significant rolefor what a company's financial reports will look like. In 2002, the IASB and FASB agreed tojointly develop a common international revenue standard. LÄS MER

  5. 4. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Serra Tor; [2020]
    Nyckelord :CIV-Investment Fund- Pension Fund-Withholding tax-Discrimination-TFEU Freedoms-Free Movement of Capital-Freedom of Establishment - OECD Model Convention 2017 - OECD s Commentary- UCITS Directive- AIFM Directive; Law and Political Science;

    Sammanfattning : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. LÄS MER

  7. 5. Utdelning från kooperativa ekonomiska föreningar – En undersökning av de föreningsrättsliga regelverken och rätten att göra avdrag för lämnad utdelning

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

    Författare :Simon Månsson; [2020]
    Nyckelord :Skatterätt; Ekonomisk förening; Avdrag; Inkomstskatt; Aktiebolag; Tax Law; Law and Political Science;

    Sammanfattning : Principen om ekonomisk dubbelbeskattning gäller som huvudregel i svensk rätt. Detta innebär att inkomster i företag som lämnas som utdelning till företagets ägare ska beskattas två gånger. LÄS MER