Sökning: "International taxation"

Visar resultat 1 - 5 av 48 avhandlingar innehållade orden International taxation.

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. Internationell beskattning av pensionsförsäkringar : – det svenska skattesystemet i gränsöverskridande situationer

   Författare :Nina Ewalds; Christer Silfverberg; Roger Persson Österman; Edward Andersson; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international taxation of pension insurance; fiscal coherence; yield tax; mutual recognition; internationell beskattning av pensionsförsäkringar i Sverige och Finland; skattesystemets inre sammanhang; avkastningsskatt; kvalitativa villkor; Financial law; Finansrätt; Financial Law; finansrätt;

   Sammanfattning : The question at hand throughout this thesis is how the Swedish system for taxation of pension insurances – in both individual and occupational private pension schemes – interacts with other tax systems in an international context. This question includes several aspects. LÄS MER

4. 3. Bureaucracy, Informality and Taxation : Essays in Development Economics and Public Finance

   Författare :Anders Fredriksson; Jakob Svensson; Ragnar Torvik; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Bureaucracy; Informality; Taxation; Corruption; Red tape; Investment; Formalization; Laffer effects; Economics; Nationalekonomi; Economics; nationalekonomi;

   Sammanfattning : This thesis consists of three self-contained essays.Essay 1, "Dispatchers", is a study of a specialized service sector that has arisen in many developing countries.It is a well-established fact that the government bureaucracy in many developing countries is large, difficult to understand, non-transparent and time-consuming. LÄS MER

5. 4. 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

7. 5. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

   Författare :Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

   Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER