Sökning: "tax arbitrage"
Visar resultat 1 - 5 av 14 uppsatser innehållade orden tax arbitrage.
1. 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 institutionenSammanfattning : 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
2. Electric cars for grid services : A system perspective study of V2G in a future energy system of Sweden and a local perspective study of a commercial car fleet
Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)Sammanfattning : One of the biggest challenges of today is to mitigate climate change and adjust our way of living in accordance with sustainability. To reduce the climate impact of the transport sector the electrification of the road transport sector is commonly seen as having a key role to play. LÄS MER
3. Purchasing Power Parity (PPP) Deviations: The case of H&M.
Kandidat-uppsats, Jönköping University/IHH, NationalekonomiSammanfattning : The theories of the law of one price and purchasing power parity are thought to hold almost exactly in financial market, but it seems less likely to occur in international trade where arbitrage opportunities take place. The purpose of this study is to test whether the purchasing power parity holds for commodities in various national markets, for which a quantitative method is followed. LÄS MER
4. Hybrida missmatchningar i Sverige och EU - Hur klassificeringen av finansiella instrument påverkar beskattning av gränsöverskridande transaktioner
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In a globalized society border-crossing transactions increase in numbers, which also increases the opportunity for tax arbitrage. A common way to exploit differences in regulations and conduct advance tax planning through, is the use of hybrid financial instruments. This essay aims to account for these instruments and how they are regulated. LÄS MER
5. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. LÄS MER