Sökning: "tax law"

Visar resultat 51 - 55 av 1117 uppsatser innehållade orden tax law.

1. 51. REGLER FÖR JÄMKNING AV MOMSAVDRAG I LJUSET AV EU-RÄTTEN

   Magister-uppsats, Karlstads universitet

   Författare :Ekaterina Vysheslavtseva; [2023]
   Nyckelord :jämkning; justering; momsavdrag; fastighetsöverlåtelse; upphörande av frivillig skattskyldighet;

   Sammanfattning : Denna uppsats har syftet att analysera om svenska regler om jämkning av momsavdragär förenliga med EU-rätten. Situationer som står i fokus av analysen är jämkning vidöverlåtelse av fastighet som omfattas av frivillig skattskyldighet (8a:12 ML) samt jämkning vid upphörande av frivillig skattskyldighet (9:11 ML). LÄS MER

3. 52. Where is a digital company taxed?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Enora Boudinet; [2023]
   Nyckelord :Tax law; Digital company; a place of taxation; Permanent establishment; Traditional principle; Law and Political Science;

   Sammanfattning : The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. LÄS MER

4. 53. Principer bakom skattesatserna för mervärdesskatt i Sverige

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

   Författare :Josef Hedler Fjellander; [2023]
   Nyckelord :skatterätt; rättsprinciper; beskattningsprinciper; mervärdesskatt; Law and Political Science;

   Sammanfattning : Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. LÄS MER

5. 54. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Douglas Linton Wahlgren; [2023]
   Nyckelord :skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

   Sammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER

7. 55. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Daniella Nyman; [2023]
   Nyckelord :Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Sammanfattning : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. LÄS MER