Sökning: "direkt beskattning"
Hittade 3 avhandlingar innehållade orden direkt beskattning.
1. Utflyttningsbeskattning av kapitalökningar : En skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problemDetta är en avhandling från Uppsala : Juridiska institutionen
Sammanfattning : The objective of the thesis is to identify and critically analyze some of the problems which arise due to emigration taxes on capital gains for individuals in relation to tax treaty law and EU law. An emigration tax is an income tax rule which applies when an individual transfers residence from one state and thereby becomes a resident of another country. LÄS MER
- Detta är en avhandling från Stockholm : Jure
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. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regionsDetta är en avhandling från Stockholm : Jure
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