Sökning: "worldwide tax system"
Visar resultat 1 - 5 av 9 uppsatser innehållade orden worldwide tax system.
1. Leveraging Artificial Intelligence For Sustained Organizational Competitive Advantage : A Study In Natural Language Processing And Dynamic Capabilities
Master-uppsats, KTH/Industriell ekonomi och organisation (Inst.); KTH/Skolan för elektroteknik och datavetenskap (EECS)Sammanfattning : Technologies such as Artificial Intelligence (AI) and Machine Learning (ML)are disrupting industries worldwide and are being categorized as drivers of a technological revolution. The economic impact is hypothesized to amount to hundreds of billions of US dollars in losses of wages, affecting governmental tax revenue streams consequentially. LÄS MER
2. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. LÄS MER
3. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. LÄS MER
4. Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. LÄS MER
5. Will Sweden Join the Solar Boom? Financial Appraisal of Distributed Photovoltaic Generation in Residential Applications.
Master-uppsats, Uppsala universitet/Institutionen för geovetenskaperSammanfattning : Residential building sector accounts for significant share of primary energy demand in Sweden. Worldwide, generation from photovoltaic (PV) distributed energy resources is increasing, yet their potential in Sweden has been underdeveloped, in particular due to high system costs. LÄS MER
