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Visar resultat 1 - 5 av 22 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

   Författare :David Kleist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

   Sammanfattning : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. LÄS MER

3. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. 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. 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

7. 5. Limits of Tax Policy

   Författare :Åsa Hansson; Nationalekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; economic systems; economic theory; econometrics; Economics; government size; growth; benefit- reduction rate; Marginal effective tax rates; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik;

   Sammanfattning : The size of government has increased dramatically over the last century. Given the magnitude of government involvement in the economy and the potential influence it has on individuals as well as the economy, studies documenting the effects of government size may offer particularly timely insights. This thesis addresses some of these issues. LÄS MER