Sökning: "Finansrätt"

Visar resultat 1 - 5 av 29 avhandlingar innehållade ordet Finansrätt.

  1. 1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER

  3. 2. Internationell beskattning av pensionsförsäkringar : – det svenska skattesystemet i gränsöverskridande situationer

    Författare :Nina Ewalds; Christer Silfverberg; Roger Persson Österman; Edward Andersson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international taxation of pension insurance; fiscal coherence; yield tax; mutual recognition; internationell beskattning av pensionsförsäkringar i Sverige och Finland; skattesystemets inre sammanhang; avkastningsskatt; kvalitativa villkor; Financial law; Finansrätt; Financial Law; finansrätt;

    Sammanfattning : The question at hand throughout this thesis is how the Swedish system for taxation of pension insurances – in both individual and occupational private pension schemes – interacts with other tax systems in an international context. This question includes several aspects. LÄS MER

  4. 3. Om regelkonkurrens inom inkomstskatterätten. Med särskild inriktning på förhållandet mellan olika grunder för beskattning av dolda vinstöverföringar till utlandet

    Författare :Stefan Aldén; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; interpretation; international taxation; transfer pricing; fiscal law; concealed profit transfer; conflict of rules; skatterätt; finansrätt;

    Sammanfattning : This dissertation deals with the conflict of rules for the taxation of income. By 'conflict of rules' I refer to the circumstance that two or more provisions are applicable simultaneously, but where it is clear that only one of the provisions concerned could or should be applied. LÄS MER

  5. 4. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Författare :Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. LÄS MER

  7. 5. Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning

    Författare :Martin Berglund; Mattias Dahlberg; Kristina Ståhl; Roger Persson Österman; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; skatterätt; dubbelbeskattning; skatteavtal; avräkning; Finansrätt; Fiscal Law;

    Sammanfattning : The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. LÄS MER