Sökning: "attribution of income"

Visar resultat 1 - 5 av 6 avhandlingar innehållade orden attribution of income.

  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

  2. 2. Taxation of foreign business income within the European internal market : an analysis of the conflict between the objective of achievement of the European internal market and

    Författare :Jerome Monsenego; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Member States' rules on the taxation of the foreign business income of companies, whether they are based on the fiscal principle of territoriality or on the principle of worldwide taxation, raise complex issues of compatibility with the law of the European Union. Areas of conflict include particularly the taxation of foreign profits, the deduction of foreign losses, the elimination of international double taxation, and the attribution of profits to permanent establishments. LÄS MER

  3. 3. Where are the world’s disease patterns heading? : The challenges of epidemiological transition

    Författare :Ailiana Santosa; Peter Byass; Ulf Högberg; Joacim Rocklöv; Sarah Wild; Umeå universitet; []
    Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; epidemiological transition; premature mortality; non-communicable disease; risk factors; Sweden; low-and middle-income countries; INDEPTH Network; Västerbotten Intervention Programme; Public health; folkhälsa;

    Sammanfattning : INTRODUCTION: Epidemiological transition theory, first postulated by Omran in 1971, provides a useful framework for understanding cause-specific mortality changes and may contribute usefully to predictions about cause-specific mortality. However, understandings of mortality transitions and associated epidemiological changes remain poorly defined for public health practitioners due to lack of evidence from low- and middle-income countries. LÄS MER

  4. 4. Studies on psychotic disorders in rural Ethiopia

    Författare :Solomon Teferra Abebe; Lars Jacobsson; Gunnar Kullgren; Martin Prince; Umeå universitet; []
    Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Attribution; caregivers; course and outcome; key informant method; khat; longitudinal study; mortality; psychotic disorders; qualitative methods; schizophrenia; semi-nomadic; severe mental illness; treatment; Ethiopia; sub-Saharan Africa; Psychiatry; Psykiatri; Psychiatry; psykiatri;

    Sammanfattning : Background Studies on course and outcome of schizophrenia coming from low income countries are increasingly becoming important to challenge the existing dogma claiming good outcome in these countries. Besides clinical course and outcome, mortality is considered a very important outcome measure for schizophrenia. LÄS MER

  5. 5. Optimization-Based Models for Measuring and Hedging Risk in Fixed Income Markets

    Författare :Johan Hagenbjörk; Jörgen Blomvall; Ou Tang; Giorgio Consigli; Linköpings universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Finance; Fixed income; Interest rate risk; Credit risk; Risk management; Optimization; Mathematics;

    Sammanfattning : The global fixed income market is an enormous financial market whose value by far exceeds that of the public stock markets. The interbank market consists of interest rate derivatives, whose primary purpose is to manage interest rate risk. LÄS MER