Sökning: "tax adjustments"

Visar resultat 1 - 5 av 45 uppsatser innehållade orden tax adjustments.

  1. 1. The Drivers of Wealth Inequality: The Case of Sweden

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Erik Lindé; Ludvig Ljungberg; [2023]
    Nyckelord :Wealth inequality; Return heterogeneity; Type-dependency;

    Sammanfattning : Wealth inequality is a defining feature of the global economy which gives rise to several societal issues. To investigate the driving factors behind wealth inequality in Sweden, a wealth model from Gabaix et al. (2016) is extended to include type dependency, differences in returns amongst individuals in the population. LÄS MER

  3. 2. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
    Nyckelord :Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

    Sammanfattning : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. LÄS MER

  4. 3. Need for Speed(y) Conversion to a Low-Emission Vehicle Fleet : The Incidence of the Swedish Feebate Tax in the Presence of the Impending EU CO2 Emission Standards

    Master-uppsats, Uppsala universitet/Nationalekonomiska institutionen

    Författare :Michaela Dagher; [2022]
    Nyckelord :feebate tax; tax incidence; BonusMalus; vehicle fleet;

    Sammanfattning : In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. LÄS MER

  5. 4. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andrii Falendysh; [2021]
    Nyckelord :tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

    Sammanfattning : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. LÄS MER

  7. 5. Leasingavtal utifrån IFRS 16 och K3 : En komparativ studie beträffande värdering, uppskjuten skatt och inkomstbeskattning

    Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Stina Mårtensson; Emelie Lund; [2021]
    Nyckelord :Leasing; IFRS 16; K3; income taxation; deferred tax; qualitative characteristics; stakeholders; Leasing; IFRS 16; K3; inkomstbeskattning; uppskjuten skatt; kvalitativa egenskaper; intressenter;

    Sammanfattning : Redovisningsmässigt klassificeras leasingavtal som operationella eller finansiella. Som ett alternativ till finansiering har operationella leasingavtal tillämpats frekvent av företag. Med anledning av att ett operationellt leasingavtal inte behöver redovisas i rapporten över finansiell ställning för leasetagare. LÄS MER