Sökning: "taxation in EU"

Visar resultat 1 - 5 av 250 uppsatser innehållade orden taxation in EU.

1. 1. Svensk kupongskatt på utdelning till finska offentliga pensionsinstitut : i strid med fri rörlighet för kapital?

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

   Författare :Minna Nakam; [2024]
   Nyckelord :Kupongskatt; källskatt; offentliga pensionsinstitut; AP-fonderna; Keva; EU-domstolen; restriktionsprövning;

   Sammanfattning : Inom ramen för både det svenska och finska pensionssystemet finns offentliga pensionsinstitut, vilka förvaltar obligatoriska och lagstadgade pensionsavgifter i syfte att främja finansiell stabilitet för statliga pensioner. Förvaltningen omfattar huvudsakligen investeringar, både i inhemska och utländska företag. LÄS MER

3. 2. Paving the Way to Sustainability: Assessing the Impacts of Carbon Border Tariffs on the Steel Industry

   Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Claudia Spanier; Kimya Rahmanian Aberouie; [2023]
   Nyckelord :Carbon border tariffs; CO2 emissions; trade; steel; environmental policy; Business and Economics;

   Sammanfattning : This paper seeks to provide insights into the effects of carbon border tariffs and to offer guidance for policymakers. The focus is directed towards the steel sector - a major contributor to carbon dioxide emissions, where production practices vary significantly among countries, leading to differences in pollution levels. LÄS MER

4. 3. The Swedish tax rules for electricity production in breach of EU tax law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ingi Hilmar Sigurdsson; [2023]
   Nyckelord :EU Law; State aid; de minimis aid; de minimis Regulation; Article 107 TFEU; Article 108 TFEU; energy taxation; renewable energy.; Law and Political Science;

   Sammanfattning : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. LÄS MER

5. 4. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ismail Quttineh; [2023]
   Nyckelord :EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Sammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER

7. 5. Kupongskatt på utländska offentliga pensionsinstitut - en inskränkning av den fria rörligheten för kapital?

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

   Författare :Sandra Apelgren; [2023]
   Nyckelord :skatterätt; kupongskatt; fri rörlighet för kapital; Law and Political Science;

   Sammanfattning : Foreign public pension funds receiving dividends from Swedish companies are in Sweden subject to withholding tax of up to 30 percent of the gross amount of the dividends. The domestic equivalents, the Swedish governmental pension funds, the AP-funds, are exempt from income tax as they are a part of the Swedish state. LÄS MER