Sökning: "lankhorst-hohorst"
Hittade 5 uppsatser innehållade ordet lankhorst-hohorst.
1. Targeted interest deduction limitation rules post-Lexel
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER
2. The Swedish Group Taxation Regime and EU Law
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Denna uppsats behandlar den svenska gruppbeskattningslagstiftningen och dess kompatibilitet med EU-rätten, fram till hösten 2010. Allra först behandlas problematiken i de konflikterande principerna skattesuveränitet och unionsmedlemskap, därefter defineras eller förklaras ett antal nyckelkoncept och termer. LÄS MER
3. Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. LÄS MER
4. Is Home State Taxation a step forward for SMEs? An SME’s ability for growth and integration in the EU after the HST tax reform
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. LÄS MER
5. Behövs svenska regler mot underkapitaliserade bolag?
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Underkapitalisering är ett mått på företags soliditet och bygger på relationen mellan eget kapital och skulder. När förhållandet mellan eget kapital och skulder understiger en gräns anses företaget vara underkapitaliserat. Denna gräns skiljer sig dock mellan olika staters regelverk. LÄS MER