Sökning: "double taxation"

Visar resultat 1 - 5 av 19 avhandlingar innehållade orden double taxation.

1. 1. Mitigating Double Taxation

   Författare :Tobias Lindhe; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi;

   Sammanfattning : .... LÄS MER

3. 2. 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

4. 3. 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

5. 4. Cross-Border Consumption Taxation of Digital Supplies

   Författare :Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

   Sammanfattning : .... LÄS MER

7. 5. Taxation of Cross-Border Partnerships : Double-Tax Relief in Hybrid and Reverse Hybrid Situations

   Författare :Jesper Barenfeld; Jönköping University; []
   Nyckelord :;

   Sammanfattning : International juridical double taxation constitutes a significant obstacle for the development of cross-border business activities. Even though this problem has been combated for decades with ever more sophisticated methods, many difficulties are yet to be conquered. LÄS MER