Sökning: "reform avoidance"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden reform avoidance.

  1. 1. HOW DEMOCRACY BACKSLIDES. Tracing the Pathway in Turkey

    Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Zekeriya Alperen Bedirhan; [2022-06-17]
    Nyckelord :democratic backsliding; politicization; clientelism; patronage system; reform avoidance; authoritarian legacy;

    Sammanfattning : Democratic backsliding is a gradual process that negatively affects the countries in terms of democracy. The different levels of democracies can face a number of challenges as a result of democratic backsliding and this is due to various factors. For this thesis, the main aim is to find the variables which affect the Turkish case. LÄS MER

  3. 2. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform

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

    Författare :Astrid Bendixen Kettis; [2020]
    Nyckelord :International Tax Law; Corporate Taxation; CSR; Law and Political Science;

    Sammanfattning : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. LÄS MER

  4. 3. Can Changes to Tax Policy Have an Impact on a Shrinking Middle Class? : An explorative and comparative case study of changes to tax policy in Sweden and the United States

    Magister-uppsats, Uppsala universitet/Statsvetenskapliga institutionen

    Författare :Karen Ramirez; [2019]
    Nyckelord :the middle class; tax policy; taxation reform; policy dilemma; OECD; welfare states; systemic retrenchment; blame avoidance; paradox of redistribution; coalition building; social investment; income inequality; Sweden; United States;

    Sammanfattning : .... LÄS MER

  5. 4. Den generella ränteavdragsbegränsningsregeln - I ljuset av den skatterättsliga neutralitetsprincipen

    Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Björn Thulin; [2019]
    Nyckelord :Den generella ränteavdragsbegränsningsregeln; ränteavdragsbegränsningsregler; ränteavdrag; den skatterättsliga neutralitetsprincipen; neutralitetsprincipen; gruppregler; gruppundantag; Group Ratio Rule; Equity Escape Rule; OECD; BEPS Action 4; direktivet mot skatteundandraganden; ATAD; koncernbeskattning; resultatutjämning; prop. 2017 18:245.; Law and Political Science;

    Sammanfattning : On January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. LÄS MER

  7. 5. The assured’s post-formation duty of utmost good faith in marine insurance

    Master-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Sebastian Magnusson; [2011]
    Nyckelord :Master in Maritime Law; marine insurance; utmost good faith; uberrimae fidei; Law and Political Science;

    Sammanfattning : The doctrine of utmost good faith in insurance contracts has long been a part of English law. It was codified with the Marine Insurance Act 1906. In the pre-formation stage the doctrine consists of a duty to avoid non-disclosure and misrepresentation. LÄS MER