Sökning: "tax planning"

Visar resultat 6 - 10 av 187 uppsatser innehållade orden tax planning.

  1. 6. Att rådgiva företag vid skatteplanering : En studie om planering av bolagsskatten ur revisorn och företagens perspektiv

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Karlsson Anton; Joel Wiger Albertsson; [2023]
    Nyckelord :The corporate tax; tax planning; advice; end-of-year dispositions; actors; stakeholders; and impact.; Bolagsskatt; skatteplanering; rådgivning; bokslutsdispositioner; aktörer; intressenter och påverkan.;

    Sammanfattning : Abstrakt Title: Advising companies on tax planning Introduction: In Sweden, there is an opportunity for small and medium- sized companies to make use of end-of-year dispositions, which are seen as a legal means of tax planning. When deciding on tax planning, companies can seek the help of an accountant who provides advice on matters relating to corporation tax. LÄS MER

  2. 7. Förändring i planlösningar över tid : En jämförelse mellan flerbostadshus i Växjö från 1990 och 2015

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för byggteknik (BY)

    Författare :Hanne Larsson; Olivia Brettéus; [2023]
    Nyckelord :architectural quality; axiality; loop of movement; room organization; daylight; floor plan; building permit; apartment buildings; arkitektonisk kvalitet; axialitet; rundgång; rumsorganisation; dagsljus; planlösningar; bygglov; flerbostadshus;

    Sammanfattning : The conditions for housing construction changed in Sweden during the 1990s. The political situation turned after the election in 1994, which later meant new regulations concerning increased construction VAT, property tax and reduction of interest subsidies. LÄS MER

  3. 8. Solar cells to counter rising electricity prices : Self-consumption and profitability of solar cells for a SME in price area 2 in Sweden.

    Magister-uppsats, Högskolan i Gävle/Energisystem och byggnadsteknik

    Författare :Johan Bergdahl; [2023]
    Nyckelord :SME; Solar cells; Gävleborg County; Self-consumption; Matching;

    Sammanfattning : Increases in electricity prices in Sweden during the second half of 2021 have created a great deal of concern among companies in Sweden. Some companies report that they have stopped their production temporarily when electricity prices have been high. LÄS MER

  4. 9. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi

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

    Författare :Frithiof Hallgren Wallin; [2023]
    Nyckelord :EU-rätt; skatterätt; Riktade ränteavdragsbegränsningsregler; Undantagsregeln; Etableringsfriheten; Law and Political Science;

    Sammanfattning : 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

  5. 10. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Andrea Rosato; [2022]
    Nyckelord :tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Sammanfattning : .... LÄS MER