Sökning: "tax avoidance"
Visar resultat 1 - 5 av 196 uppsatser innehållade orden tax avoidance.
1. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. LÄS MER
2. Skatteflykt och källskatt på gränsöverskridande utdelningar
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. 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. 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 fakultetenSammanfattning : 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
5. Andra paragrafen Skatteflyktslagen – Kan lagstiftaren täppa igen hålen i skattelagstiftningen?
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : För att generalklausulen i den svenska lagstiftningen mot skatteflykt ska kunna tillämpas krävs det att skatteförmånen som uppstår strider mot lagstiftningens syfte. Vad detta innebär är inte fullständigt klarlagt av vare sig lagstiftaren eller av Högsta förvaltningsdomstolen. LÄS MER