Sökning: "option for taxation"

Visar resultat 1 - 5 av 35 uppsatser innehållade orden option for taxation.

1. 1. Integrera eller konkurrera? En rättsvetenskaplig studie om EU:s möjligheter att använda differentierad integration för att åstadkomma samarbete på området för digital beskattning

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

   Författare :Hanna Ydén; [2022]
   Nyckelord :EU-rätt; Skatterätt; Differentierad integration; Regleringskonkurrens.; Law and Political Science;

   Sammanfattning : National and international tax systems face significant challenges due to the digitalisation of the economy. The European Union (EU) argues that these challenges must be met with solutions at union level that involve all Member States. LÄS MER

3. 2. En fasad av neutralitet? - En neutralitetsstudie av fåmansföretagens effekt på svensk beskattning

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

   Författare :Axel Bylund; [2022]
   Nyckelord :Skatterätt; Associationsrätt; Tax Law; Fåmansföretag; Neutralitet; 3:12; Fåmansföretagsbeskattning; Neutrality; Neutralitetsprincipen; association; Fåmansaktiebolag; Law and Political Science;

   Sammanfattning : To understand the effect of tax law on the Swedish society, continuous investigation and evaluation of regulations is required. With this in mind, this thesis investigates the effect of close company taxation on society from a neutrality perspective. LÄS MER

4. 3. 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

5. 4. Kvalificerade personaloptioner - Skatteverkets tolkning och ett ställningstagandes konsekvenser

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

   Författare :Matilda Karlsson; [2020]
   Nyckelord :skatterätt; associationsrätt; Law and Political Science;

   Sammanfattning : Every year The Swedish Tax Agency publishes indicative documents regarding interpretation and application of specific tax rules. Among these documents are general advice (sw: allmänna råd) and The Swedish Tax Agency’s position (sw: ställningstaganden) about a certain legal issue. LÄS MER

7. 5. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Miranda Stenlund; [2020]
   Nyckelord :Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

   Sammanfattning : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. LÄS MER