Sökning: "international double taxation"

Visar resultat 1 - 5 av 14 avhandlingar innehållade orden international double taxation.

1. 1. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

   Författare :Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

   Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. LÄS MER

3. 2. Internationell beskattning av pensionsförsäkringar : – det svenska skattesystemet i gränsöverskridande situationer

   Författare :Nina Ewalds; Christer Silfverberg; Roger Persson Österman; Edward Andersson; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international taxation of pension insurance; fiscal coherence; yield tax; mutual recognition; internationell beskattning av pensionsförsäkringar i Sverige och Finland; skattesystemets inre sammanhang; avkastningsskatt; kvalitativa villkor; Financial law; Finansrätt; Financial Law; finansrätt;

   Sammanfattning : The question at hand throughout this thesis is how the Swedish system for taxation of pension insurances – in both individual and occupational private pension schemes – interacts with other tax systems in an international context. This question includes several aspects. LÄS MER

4. 3. 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

5. 4. 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

7. 5. Corporate Tax Integration and the Cost of Capital

   Författare :Tobias Lindhe; Paolo Panteghini; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Corporate Tax Integration; Economic Double Taxation; International Double Taxation; Cost of Capital; the New View of Equity; the Traditional View of Equity; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Sammanfattning : This thesis consists of an introduction and three self-contained chapters.Chapter I summarizes and relates the thesis to a larger context in the area of corporate tax integration. In particular, the main findings are related to the ongoing tax harmonization debate within the EU. LÄS MER