Sökning: "profit shifting"
Visar resultat 1 - 5 av 84 uppsatser innehållade orden profit shifting.
1. Shifting paradigms in practice? Investigating the compatibility of Germany's energy cooperatives with sustainable degrowth
Master-uppsats, Lunds universitet/Internationella miljöinstitutetSammanfattning : The concept of sustainable degrowth presents itself as a normative response to some of the most pressing socio-ecological challenges of our time. The energy sector plays a prominent role in the degrowth debate, however, there is limited conceptual and empirical understanding of how energy production and consumption might look like from a degrowth perspective and which actors might be compatible with the degrowth ideals. LÄS MER
2. Triangeldramat mellan OECD, EU och den svenska rätten - En granskning av den svenska implementeringen av Rådets direktiv (EU) 2022/2523 och de efterföljande konsekvenserna för framtidens skatteflykt bland multinationella koncerner
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. LÄS MER
3. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The right to deduct interest expenses is limited by the general and targeted interest deduction limitation rules, including the “exemption rule” in Chapter 24, Paragraph 18, subparagraph 2 of the Law on income tax. This rule excludes the right to deduct interest paid on intra-group loans if such loans have been made exclusively or almost exclusively for the purpose of obtaining a substantial tax benefit for the group. LÄS MER
4. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. LÄS MER
5. ”Alla” är välkomna hit : exkluderande design på stationstorgen i Hyllie och Rosengård
Kandidat-uppsats, SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)Sammanfattning : Tiggeriförbud och visitationszoner är frågor som allt oftare debatteras i dagens samhälle. Samtidigt som kontrollen över våra offentliga rum blir allt strängare betonas vikten av en levande stadsmiljö. LÄS MER
