Sökning: "treaty override"

Visar resultat 1 - 5 av 23 uppsatser innehållade orden 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. Treaty Override in German Domestic Law - In Line with the Constitution?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Kathrin De Kock; [2015]
   Nyckelord :treaty override; Germany; BFH; constitution; BVerfG; Section 50d EStG; Law and Political Science;

   Sammanfattning : The German Federal Fiscal Court has in its decision from the 11th of December 2013 announced doubts of the constitutionality of a German national provision, including a treaty override, with the Constitution. This paper is aimed at shedding some light on the reasons for this decision, to give an outlook on the still pending decision of the highest German constituional court and to name influences on other countries. LÄS MER

7. 5. 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