Sökning: "ability to pay principle"

Hittade 4 avhandlingar innehållade orden ability to pay principle.

  1. 1. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    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. 2. Systerskap som politisk handling : Kvinnors organisering i Sverige 1968 till 1982

    Författare :Eva Schmitz; Johanna Esseveld; Drude Dahlerup; Sociologiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Sociology; collective consciousness; organizing; Social movement; women´s political action; Sociologi; Sociology;

    Sammanfattning : The second-wave women's movement emerged in Sweden with Group 8 in 1968, at the height of the anti-war struggle against the US war in Vietnam. A new generation of women took to the streets to demand free abortion, and free childcare, and to campaign against women's low pay and sexual exploitation. LÄS MER

  4. 3. Anti-doping – a legitimate effort? : Elite athletes' perspectives on policy and practice

    Författare :Anna Qvarfordt; Nader Ahmadi; Åsa Bäckström; David Hoff; Sigmund Loland; Högskolan i Gävle; []
    Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Anti-doping; Doping in sports; Legitimacy; Elite athletes; Compliance; WADA; Health-Promoting Work; Hälsofrämjande arbete; Samhällsvetenskap Humaniora;

    Sammanfattning : The global anti-doping enterprise in sport is a comprehensive system in which the athlete is at the centre of regulation, scrutiny and control. There is limited knowledge about the implications of this extensive control system for athletes and about how athletes perceive the system; little is known about possible consequences of these implications and perceptions for the legitimacy of the system. LÄS MER

  5. 4. Kapitalvinstbeskattningens problem : företrädesvis vid fastighetsförsäljningar

    Författare :Peter Melz; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This dissertation is about the rules for taxation of capital gains in regard to the sale of real estate. First the general problems of capital gains taxation and the basic principles of the Swedish capital gains tax legislation are discussed. In the second part of the study, the legislation and case law are examined. LÄS MER