Sökning: "direct taxation"

Visar resultat 1 - 5 av 13 avhandlingar innehållade orden direct taxation.

1. 1. EU-domstolens restriktionsprövning i mål om de grundläggande friheterna och direkta skatter

   Författare :Jesper Johansson; Peter Melz; Roger Persson Österman; Martin Berglund; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Court of Justice of the European Union; CJEU; the fundamental freedoms; restriction analysis; discrimination analysis; disparities; comparabiity; equal treatment; obstacles; direct taxation; linked rules; linked taxation; Europeiska unionens domstol; EUD; de grundläggande friheterna; fri rörlighet; restriktionsprövning; restriktionsanalys; diskrimineringsanalys; jämförbarhet; hinder; olikheter; likabehandling; direkt beskattning; villkorad lagstiftning; finansrätt; Financial Law;

   Sammanfattning : In close to two hundred cases, the Court of Justice of the European Union has faced questions concering whether Member States’ substantive direct tax rules are compatible with the fundamental freedoms found in the Treaty on the Functioning of the European Union. Rules that constitute a restriction on the freedoms can still be compatible with them, but only in case they are justified based on a legitimate objective recognised by the Court. LÄS MER

3. 2. CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga

   Författare :Lars-Erik Wenehed; Juridiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; CFC; tax haven; current taxation; controlled companies; shareholder taxation.; foreign companies; CFC-legislation; fiscal law; skatterätt; finansrätt;

   Sammanfattning : This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. LÄS MER

4. 3. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions

   Författare :Yvette Lind; Mats Tjernberg; Jan Kellgren; Mattias Derlén; Martin Berglund; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; jurisprudence; direct taxation; international tax law; EU tax law; tax treaties; social security law; the fundamental freedoms; disparities; reversed discrimination; legal pluralism; rättsvetenskap; direkt beskattning; socialförsäkringar; gränsarbete; diskriminering; rättspluralism; skatteavtal;

   Sammanfattning : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. LÄS MER

5. 4. Foreign direct investment in competing host countries : a study of taxation and nationalization

   Författare :Thomas Andersson; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Capital-importing countries face a trade-off between the need to attract new investment and the desire to extract gains from investment already obtained. This dissertation analyses the developing countries’ taxation and nationalization of direct investment from the late 1960s and onwards. LÄS MER

7. 5. Natural Resource Use Conflict: Gold mining in tropical rainforest in Ghana

   Författare :Wisdom Akpalu; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal taxation; Efficiency; Externality; Dynamic analysis; Firm behaviour.;

   Sammanfattning : Extraction of gold in many tropical countries is done in rainforests that provide non-timber forest benefit flows. Our model is the first attempt at modelling this conflict in a developing country in the tropics where capital for mining is from foreign direct investment (FDI). LÄS MER