Sökning: "tax law."
Visar resultat 31 - 35 av 1117 uppsatser innehållade orden tax law..
31. 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an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules.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
32. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. LÄS MER
33. 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
34. Styrelseledamotens skatterättsliga särställning - En analys av möjligheten att "sätta sig på bolag"
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This essay aims to investigate and clarify the current legal landscape in regards to board members’ abilities to tax for their income via their companies. Moreover, the essay also aims to place the rules concerning board members’ taxation via companies in the broader context of the phenomenon of directing personal income to companies. LÄS MER
35. 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