Sökning: "dubbelbeskattning"
Visar resultat 1 - 5 av 6 avhandlingar innehållade ordet dubbelbeskattning.
1. Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning
Sammanfattning : The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. LÄS MER
2. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden
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
3. Utflyttningsbeskattning av kapitalökningar : En skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem
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
4. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
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. Ömsesidiga överenskommelser enligt skatteavtal
Sammanfattning : Ömsesidiga överenskommelser (eng. mutual agreement procedures) återfinns huvudsakligen i artikel 25 OECD:s modellavtal. Syftet med sådana överenskommelser är att undvika internationell dubbelbeskattning. LÄS MER