Sökning: "tax law"

Visar resultat 21 - 25 av 836 uppsatser innehållade orden tax law.

  1. 21. Uppskovsbelopp vid bodelning - Föreligger koherens mellan skatterätten och civilrätten?

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Juridiska institutionen

    Författare :Anton Magnusson; [2019]
    Nyckelord :;

    Sammanfattning : .... LÄS MER

  2. 22. 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

  3. 23. The gift of giving - En studie av koncernbidrag och lagen mot skatteflykt

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

    Författare :Emelie Samuelsson; [2019]
    Nyckelord :Associationsrätt; civilrätt; skatterätt; koncernbidrag; skatteflykt; Law and Political Science;

    Sammanfattning : Swedish corporate taxation is based on the fact that each individual company is an independently taxable subject. On the other hand, in some circumstances it is possible to take into account several companies' income of economic activities, when these are part of a corporate group. One option available is the group contribution. LÄS MER

  4. 24. Rethinking traditional source concepts in a digital economy

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :George Daniel Costache; [2019]
    Nyckelord :International; tax law; OECD; digital economy; BEPS; Action 1; EU law; digital PE; DST; tax law; source taxation;

    Sammanfattning : The purpose of this thesis is to provide meaningful understanding of the current state of business activities, which generates the need for implementing new taxing measures, analyse the challenges arising from this need, as well as their cause. Furthermore, the aforementioned challenges will be explained in the context of existing traditional taxing systems and proposed measures will be analysed. LÄS MER

  5. 25. Trade for Climate Justice?- A normative study on the possible justice conflict of an implementation of border carbon adjustments between developed and developing countries.

    Kandidat-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Rebecka Berggren; [2019]
    Nyckelord :Border carbon adjustments; climate justice; trade; developed countries; developing countries.; Law and Political Science;

    Sammanfattning : Border carbon adjustment is an economic instrument being discussed more frequently as a possible solution to address carbon leakage, which is an issue for many developed countries. Developed countries are showing interest in this instrument to protect domestic industries from carbon leakage to countries that do not tax carbon. LÄS MER