Sökning: "nation tax"

Visar resultat 1 - 5 av 24 uppsatser innehållade orden nation tax.

  1. 1. Taxing the Digital Economy in Developing Countries - A Legal Comparison Between OECD’s Pillar One and UN’s Article 12B

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

    Författare :Elma Hadzovic; [2021]
    Nyckelord :skatterätt; international tax law; OECD; Pillar One; UN; Article 12B; Law and Political Science;

    Sammanfattning : Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. LÄS MER

  3. 2. Skatteflykt : Lag och direktiv ur ett rättssäkerhetsperspektiv

    Magister-uppsats, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :David Larsson; [2020]
    Nyckelord :Skatteflykt; Skatteflyktslagen; Skatteflyktsdirektiv;

    Sammanfattning : In order for the public sector within a nation to function properly, there is a dependence on taxes to finance it; however, taxpayers often want to pay the least amount of tax required. An issue arises where, on the one hand, the public sector needs taxes and in contrast, the state cannot collect taxes without having the legal mandate to do so. LÄS MER

  4. 3. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?

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

    Författare :Pernilla Bergvad; [2020]
    Nyckelord :Law and Political Science;

    Sammanfattning : During the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. LÄS MER

  5. 4. Drivers and barriers of successful climate commitment development in the fast-food industry The case of MAX Burgers

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Bairma Damdinova; [2020]
    Nyckelord :fast-food industry; business sustainability; climate action plan; climate responsibility; Social Sciences;

    Sammanfattning : Despite the fast food industry’s significant contribution to climate change, climate action plans are not common practice. Furthermore, there is a lack of academic works devoted to researching climate change issues within the fast-food industry. LÄS MER

  7. 5. Switzerland: railway or aviation nation? Emission saving potential from replacing air by train travel between Switzerland and Europe and the possibilities for the Swiss government to foster this mode shift.

    Master-uppsats, Lunds universitet/LUCSUS

    Författare :Renè Inderbitzin; [2019]
    Nyckelord :Sustainability Science; mode-shift; sustainable transport; air travel; train travel; multi-level perspective; Switzerland; Social Sciences;

    Sammanfattning : Even though flying is the most unsustainable mode of transport due to its high contribution to global climate change (global warming), it is widely used and is predicted to increase considerably in the future. This goes against the global goal to reduce greenhouse gas (GHG) emission in order to reach the two-degree target set in the Paris Agreement. LÄS MER