Sökning: "tax authorities"
Visar resultat 1 - 5 av 23 avhandlingar innehållade orden tax authorities.
1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden
Sammanfattning : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. LÄS MER
2. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag
Sammanfattning : The purpose of this thesis is to study different methods of challenging international tax planning schemes involving thinly capitalised Swedish subsidiaries of foreign companies and thickly capitalised foreign subsidiaries of Swedish companies. The thesis also examines the civil and tax law consequences of both issuing letters ofcomfort, and fulfilling the obligations they create. LÄS MER
3. Local government expenditures and regional growth in Sweden
Sammanfattning : This thesis consists of five papers, which concern expenditure decisions and economic growth within Swedish local government.Paper [1] explores the hypothesis that local fiscal shocks have short run effects on revenue and expenditure decisions made within local government. LÄS MER
4. Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis
Sammanfattning : The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). LÄS MER
5. Generalklausul mot skatteflykt
Sammanfattning : Skatteflykt motverkas i många rättssystem genom åtgärder på olika nivåer. I Sverige är en av de metoder som används en lagstiftad generalklausul mot skatteflykt, skatteflyktslagen. Såväl rättssäkerhet som skattesystemets effektivitet anses vara grundläggande värden att upprätthålla i det svenska skattesystemet. LÄS MER