Sökning: "taxations"
Visar resultat 1 - 5 av 9 uppsatser innehållade ordet taxations.
1. Tvistlösningsmekanismer vid internprissättning – en studie av svenska och EU-rättsliga skattetvistlösningsmekanismer i ljuset av rätten till en rättvis rättegång
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenSammanfattning : I ljuset av BEPS-projektets strävan efter effektivare tvistlösningsförfaranden i samband med dubbelbeskattning har EU tagit fram mekanismer som avser att effektivisera skattetvistlösning inom unionen. Resultatet blev rådets direktiv (EU) 2017/1852 av den 10 oktober 2017 om skattetvistlösnings-mekanismer i Europeiska unionen (skattetvistlösningsdirektivet), vilket sedan 2019 även är implementerat i svensk rätt genom lag (2019:601) om tvistlösningsförfarande i ärenden som rör skatteavtal inom Europeiska unionen (skattetvistlösningslagen). LÄS MER
2. Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the issues born thereof.
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. LÄS MER
3. Political Policy Narratives
Kandidat-uppsats, Lunds universitet/Statsvetenskapliga institutionenSammanfattning : As a consequence of the Green New Deal and its refraining from carbon pricing policies, this study aims to examine further why actors supporting the new policy framework are taking a distance from all previous carbon pricing methods such as taxations och cap and trade systems. The study has been conducted through the methodology of an idea analysis, where arguments gathered from four election campaigns of democratic senators supporting the Green New Deal. LÄS MER
4. Fringe benefits taxation The case of company cars as fringe benefits in Sweden : The case of company cars as fringe benefits in Sweden
Master-uppsats, KTH/Industriell ekonomi och organisation (Inst.)Sammanfattning : While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. LÄS MER
5. Tax competition among municipalities in the central part of Sweden : An empirical study: Does municipal taxation decisions depend on taxations in neighboring municipalities?
Magister-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : The primary task of this paper is to test the interactive relations between tax rates at municipality level. We include 96 municipalities between the years 2006 to 2013. The relations are estimated by panel data instrumental variable estimation method with fixed effect for overcoming the possible specific error of simultaneity. LÄS MER