Sökning: "Economic Double Taxation"
Hittade 4 avhandlingar innehållade orden Economic Double Taxation.
1. Corporate Tax Integration and the Cost of Capital
Sammanfattning : This thesis consists of an introduction and three self-contained chapters.Chapter I summarizes and relates the thesis to a larger context in the area of corporate tax integration. In particular, the main findings are related to the ongoing tax harmonization debate within the EU. LÄS MER
2. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark
Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER
3. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler
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
4. VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks
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