Sökning: "tax treaty abuse"

Visar resultat 1 - 5 av 30 uppsatser innehållade orden tax treaty abuse.

1. 1. Skatteflykt och källskatt på gränsöverskridande utdelningar

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

   Författare :Elsa Kalén; [2023]
   Nyckelord :Skatteflykt; källskatt; moder- dotterbolagsdirektivet; bulvanregeln; skatteflyktslagen; den fria rörligheten för kapital;

   Sammanfattning : 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. 2. Svenska begränsningsartiklar i en EU-rättslig kontext - Om begränsningsartiklar i svenska dubbelbeskattningsavtal är förenliga med de grundläggande friheterna i EU.

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

   Författare :Jonathan Åkesson; [2023]
   Nyckelord :Limitation on benefits; limitation of benefits; svenska skatteavtal; begränsningsartiklar; uteslutningsartiklar; Tax law; skatterätt; OECD; EU; dubbelbeskattningsavtal; finansrätt; tax treaty; Law and Political Science;

   Sammanfattning : Den ökade globaliseringen och världshandeln har medfört att skatteavtal blivit viktigare. Då skatteavtalen har fått en mer central roll har även avtalsmissbruk blivit vanligare. LÄS MER

4. 3. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Rufus Bloh Senyon; [2022]
   Nyckelord :GAAR; OECD Treaty GAAR; EU GAAR; Taxpayers Rights and Fuller s Morality of Law Principles;

   Sammanfattning : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. LÄS MER

5. 4. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Richard Påhlsson; [2020]
   Nyckelord :Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

   Sammanfattning : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. LÄS MER

7. 5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER