Sökning: "tax treaty override"

Visar resultat 1 - 5 av 18 uppsatser innehållade orden tax treaty override.

1. 1. Ingen relation är perfekt – En studie av relationen mellan intern skattelagstiftning och skatteavtal i svensk rätt i ljuset av OECD:s modellavtal och tre avgöranden från Högsta förvaltningsdomstolen

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

   Författare :Erik Bernander; [2021]
   Nyckelord :skatterätt; folkrätt; skatteavtal; tax treaty override; internationell skatterätt; Law and Political Science;

   Sammanfattning : Trenden av ökad internationell handel har resulterat i att skattskyldiga blivit allt mer beroende av dubbelbeskattningsavtal. Existensen av dessa har på senare år blivit hotad, eftersom domstolar underlåtit tillämpningen av avtal till fördel för intern rätt, internationellt benämnt tax treaty override. LÄS MER

3. 2. Tax Treaty Override - I ljuset av OECD:s utveckling av syftet med skatteavtal

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

   Författare :Niclas Rosén; [2018]
   Nyckelord :Skatterätt; tax treaty override; tax law; Law and Political Science;

   Sammanfattning : Today, the global tax treaty network consists of more than 3,000 tax treaties. One of the primary purposes of tax treaties is to avoid double taxation. By achieving the objective of avoiding double taxation, globalization and international growth are promoted. LÄS MER

4. 3. BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty - Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Johanna Fridh; [2016]
   Nyckelord :Tax treaty; tax treaty override; improper use of a tax treaty; anti-abuse rules; Limitation-on-benefits; Principal purpose test; General Anti-avoidance rules; BEPS; Action 6; agressive tax planning; Law and Political Science;

   Sammanfattning : The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. LÄS MER

5. 4. Exit Taxation in the European Union, Is there really a problem?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Vladislav Dabija; [2015]
   Nyckelord :Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

   Sammanfattning : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. LÄS MER

7. 5. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Thina Bambeni; [2015]
   Nyckelord :South Africa; South African exit tax; treaty override; Tradehold Ltd; Shuttleworth v South African Reserve Bank; Law and Political Science;

   Sammanfattning : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. LÄS MER