Sökning: "tax planning"

Visar resultat 1 - 5 av 17 avhandlingar innehållade orden tax planning.

  1. 1. 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

  3. 2. Corporate form and international taxation of box corporations

    Författare :Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; Finansrätt;

    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

  4. 3. Footprints of an invisible population : second-home tourism and its heterogeneous impacts on municipal planning and housing markets in Sweden

    Författare :Andreas Back; Roger Marjavaara; Dieter K. Müller; Anne-Mette Hjalager; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Second homes; mobility; tourism; uneven development; housing; housing market; planning; Fritidshus; mobilitet; turism; ojämn utveckling; bostäder; bostadsmarknaden; planering; Social and Economic Geography; kulturgeografi;

    Sammanfattning : While public administrative systems are based on a principle of permanent residence, many people use multiple dwellings, such as second homes, in their everyday life. This mismatch makes second-home tourists an invisible population in the eyes of these systems, when, for example, distributing tax revenues or planning public services. LÄS MER

  5. 4. Essays on inheritance, small businesses and energy consumption

    Författare :Sebastian Escobar; Mikael Elinder; Katarina Nordblom; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; estates; bequests; inheritance taxes; tax evasion; tax avoidace; liquidity; entrepreneurship; small business; sub-metering; environment; smart meters; energy conservation; quasi experiment;

    Sammanfattning : Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. LÄS MER

  7. 5. Essays on the non-financial determinants of corporate tax planning outcomes

    Författare :Milda Tylaite; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This thesis consists of four empirical papers investigating corporate tax behavior in Sweden."CEO personal and corporate tax behavior consistency" explores whether and how CEO's personal tax preferences relate to corporate tax avoidance outcomes. LÄS MER