Sökning: "fiscal law"

Visar resultat 21 - 25 av 32 avhandlingar innehållade orden fiscal law.

  1. 21. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

    Författare :Oskar Henkow; Institutionen för handelsrätt; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

    Sammanfattning : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. LÄS MER

  3. 22. Taxation of foreign business income within the European internal market : an analysis of the conflict between the objective of achievement of the European internal market and

    Författare :Jerome Monsenego; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Member States' rules on the taxation of the foreign business income of companies, whether they are based on the fiscal principle of territoriality or on the principle of worldwide taxation, raise complex issues of compatibility with the law of the European Union. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation, and the attribution of profits to permanent establishments. LÄS MER

  4. 23. Samhällets styrning av fastighetsindelningen : Dåtid, nutid och framtid

    Författare :Linda Sabel; Peter Ekbäck; Kauko Viitanen; KTH; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; land s division into properties; property formation; public control; suitability examination; law and economics; Sweden; fastighetsindelning; fastighetsbildning; statlig styrning; lämplighetsprövning; rättsekonomi; Sverige; Real Estate and Construction Management; Fastigheter och byggande;

    Sammanfattning : Markens indelning i fastigheter utgör en grundläggande beståndsdel i samhällsbyggandet. De krav som ställs på fastighetsindelningen får konse­kven­ser för vilka fastigheter som får bildas, registreras och ägas vilket i sin tur påverkar samhälls­utvecklingen i ett bredare perspektiv genom att ange förut­sättningarna för var människor kan bo och bedriva olika verksamheter. LÄS MER

  5. 24. VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks

    Författare :Cristina Trenta; Björn Westberg; Frans Vanistendael; Stefan Olsson; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Peer-to-peer (P2P) is just the most prominent among a number of new technologies and social phenomena which allow easy searching, downloading, and sharing of resources online.P2P networks are increasingly becoming an important medium for the exchange of digital information, in both legitimate and illegitimate scenarios. LÄS MER

  7. 25. Digitalising Tax, The Kenyan Way : The Travels and Translations of ITax in Kenya

    Författare :Nimmo Osman Elmi; Lotta Björklund Larsen; Claes-Fredrik Helgesson; Corinna Kruse; Richard Rottenburg; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Digitalisation; Taxation; Kenya; Technology; Sustainable Development; Anthropology;

    Sammanfattning : Kenya, as with other developing countries, has joined the global bandwagon of using digital technologies to increase domestic revenues. Within the new strategies, lie great potential in achieving sustainable development, however, the shift is happening quite rapidly and has been made mandatory within a short period of time. LÄS MER