Sökning: "fiscal law"
Visar resultat 16 - 20 av 32 avhandlingar innehållade orden fiscal law.
16. Underskott i aktiebolag : En skatterättslig studie av förlust- och resultatutjämning i ljuset av svensk rätt och EU-rätten
Sammanfattning : Underskott i aktiebolag. Losses of Limited Liability Companies.The general subject of this thesis is the tax treatment of losses incurred in limited liability companies (aktiebolag) in light of Swedish law and European law. LÄS MER
17. Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning
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
18. Leveranser och unionsinterna förvärv i mervärdesskatterätten
Sammanfattning : Leveranser och unionsinterna förvärv i mervärdesskatterätten – Supplies and Intra-Union Acquisitions of Goods under VATThe objective of this thesis is to analyze the VAT rules regarding supplies and intra-union acquisitions of goods based on the notion that a purpose of harmonized VAT is to further the internal market. This objective originates from the tension that has been created between the two mentioned transaction types, where a transaction involving goods is treated one way if it is carried out domestically and another if it is done in a cross-border context. LÄS MER
19. Inkomst av näringsfastighet i enskild näringsverksamhet - arbetsinkomst eller kapitalinkomst?
Sammanfattning : Since the tax reform of 1990 the Swedish tax system separates earned income and capital income. On earned income such as "income from business" taxes and fees leads to a total margin tax burden that vary between 45 and 75 %. This margin effect can be compared to the 30 % proportional income tax on capital income. LÄS MER
20. Corporate form and international taxation of box corporations
Sammanfattning : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. LÄS MER