Sökning: "international taxation"

Visar resultat 1 - 5 av 185 uppsatser innehållade orden international taxation.

  1. 1. Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen

    Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :Martin Schumacher; [2024]
    Nyckelord :Skatterätt; virtuell egendom; juridik;

    Sammanfattning : Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. LÄS MER

  3. 2. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Författare :Giulian Etingin-Frati; Ivelina Ilkova; [2023]
    Nyckelord :International taxation; Trade; Tax evasion; Customs;

    Sammanfattning : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. LÄS MER

  4. 3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Ritu Pandey; [2023]
    Nyckelord :International tax; IIR GLoBE rule EU law;

    Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

  5. 4. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Piyachat Damrad; [2023]
    Nyckelord :Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Sammanfattning : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. LÄS MER

  7. 5. Data Privacy Laws & Social Media Governance : A comparative analysis of Tik Tok & Meta/Facebook using EU, US, and China’s Data Privacy Laws

    Kandidat-uppsats, Malmö universitet/Institutionen för globala politiska studier (GPS)

    Författare :Robin V. L. Aitken; [2023]
    Nyckelord :data privacy laws; liberalism; new constructivism; realism; social media governance;

    Sammanfattning : This academic investigation examines the intersection between International Relations (IR), data privacy laws, and social media governance. The case studies are of Tik Tok & Facebook/Meta where we begin the research by taking a comparative analysis of the US congressional hearings of Mark Zuckerberg (CEO of Facebook/Meta) in 2018 and Shou Zi Chew (CEO of Tik Tok) in 2023. LÄS MER