Sökning: "ATAD"

Hittade 3 avhandlingar innehållade ordet ATAD.

  1. 1. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Författare :Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. 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. Förbudet mot rättsmissbruk i EU-rätten : En förändrad avvägning mellan rättssäkerhet och rättvisa i den svenska skatterätten

    Författare :Maria Fritz; Institutionen för handelsrätt; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; EU law; abuse of law; general principles of law; tax avoidance;

    Sammanfattning : This dissertation concerns a legal development that is currently taking place in Sweden due to its membership in the European Union (EU). It analyses the impact of the EU legal principle on abuse of law (the abuse principle). LÄS MER