Sökning: "tax avoidance"

Visar resultat 1 - 5 av 20 avhandlingar innehållade orden tax avoidance.

1. 1. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler

   Författare :Alexandra Johansson; Roger Persson Österman; Peter Melz; Bertil Wiman; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; conflict of law; distributive rules; double taxation; dualism; golden rule; method article; non-aggravation; tax avoidance; tax claim; tax treaty; tax treaty override; taxing rights; Legal Science; specialisation Finacial Law; rättsvetenskap med inriktning mot finansrätt;

   Sammanfattning : This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. LÄS MER

3. 2. Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk

   Författare :Richard Croneberg; Juridiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Skatteflykt; Komparativ rätt; Skatteflyktslagen; realitetsgrundsætning; skatteflyktsdirektivet; ATAD; EU-rätt; Skatterätt; Skatterättslig tolkning; Missbruk; GAAR; generella skatteflyktsregler; ligningsloven § 3; skatteplanering; aggressiv skatteplanering; Tax avoidance; Abuse; GAAR; ATAD; Comparative law; Tax Law; EU law;

   Sammanfattning : This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states. Through a comparative study of the Swedish and Danish approach to combating corporate tax avoidance, the dissertation focuses on both the pre-existing provisions against tax avoidance and the rules following the implementation of the Anti-Tax Avoidance Directive’s GAAR as established in Article 6. LÄS MER

4. 3. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag

   Författare :Leif Gäverth; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; anti-avoidance statute; arm s length rule; burden of proof; guarantee; interest deduction; letter of comfort; substance over form; tax avoidance; tax-exempt dividends; tax planning; tax treaties; thin capitalisation; thick capitalisation; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   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

5. 4. Distributional Side Effects of Tax Policies: An Analysis of Tax Avoidance and Congestion Tolls

   Författare :Hanna Armelius; Lars Hultkrantz; Jonas Agell; Michael Lundholm; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Congestion tolls; Tax avoidance; Income distribution; Distributional effects; Nationalekonomi; Economics; Nationalekonomi;

   Sammanfattning : This thesis consists of three self-contained essays.Essay 1This essay examines the effects of tax avoidance on saving and income distribution. In an intertemporal model taxes can be avoided through asset trade. We find that including an avoidance response to taxation will increase all the negative distortions of increased tax progressivity. LÄS MER

7. 5. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

   Författare :Richard Löfqvist; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Sammanfattning : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. LÄS MER