Sökning: "permanent establishment"

Visar resultat 1 - 5 av 107 uppsatser innehållade orden permanent establishment.

1. 1. Den flexibla arbetsplatsen : Om när gränsöverskridande hemarbete medför uppkomsten av ett fast driftställe

   Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet

   Författare :Linn Gustafsson; [2024]
   Nyckelord :fast driftställe; hemarbete; OECD modellavtal;

   Sammanfattning : Fast driftställe är ett skatterättsligt begrepp som har en avgörande funktion vid bedömningenom ett utländskt företags inkomst får beskattas i en annan stat. Begreppet definieras i deskatteavtal Sverige ingår med andra stater och i intern rätt i 2 kap. 29 § inkomstskattelag (1999:1229). LÄS MER

3. 2. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ismail Quttineh; [2023]
   Nyckelord :EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Sammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER

4. 3. The Promise of a Green Revolution : Conceptions of climate change and sustainability in local movements objecting to mining establishment

   Master-uppsats, Uppsala universitet/Institutionen för kulturantropologi och etnologi

   Författare :Caroline Reinhammar; [2023]
   Nyckelord :;

   Sammanfattning : This study explores how vernacular understandings of climate change and sustainability are formed in relation to local disputes concerning mineral exploration. In a search for a solution to climate change, the interest in rare earth elements (REEs), and other metals used in green technology has resulted in granting mining companies processing concessions in Sweden. LÄS MER

5. 4. Assessing the Transformative Potential of a Sociocracy-Informed Climate Change Adaptation Lab in Lund, Sweden

   Master-uppsats, Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

   Författare :Rory Daniel Antoniuk; Spilios Iliopoulos; [2023]
   Nyckelord :Climate change; climate change adaptation; sociocracy; transformational change; transformative change; power; power cube; ladder of participation; complexity; systems; public participation; climate change adaptation lab; Social Sciences;

   Sammanfattning : Effective climate change adaptation necessitates enhanced public participation as there is a need for the voice of people to be meaningfully incorporated to facilitate transformational adaptation, contend with complexity, and avoid maladaptation. Despite this, widespread participation in climate change adaptation governance in Global North countries like Sweden is currently restricted by rigid power dynamics, even in spaces that purport to be transformationally participatory. LÄS MER

7. 5. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning

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

   Författare :Oscar Andersson; [2023]
   Nyckelord :skatterätt; gränsöverskridande ombildning; kupongskatt; fiktiv avräkning; Law and Political Science;

   Sammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER