Sökning: "modified exemption"

Hittade 2 avhandlingar innehållade orden modified exemption.

  1. 1. 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

  3. 2. Modeling ionic liquids with ePC-SAFT - properties and gas solubilities

    Författare :Yunhao Sun; Xiaoyan Ji; Xiaodong Liang; Luleå tekniska universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Energiteknik; Energy Engineering;

    Sammanfattning : Global warming is now widely recognized as being the most significant global issue facing human beings. Mitigating CO2 emission from fossil-fueled power plants as well as from transports has become an urgent and worldwide research topic, in which CO2 separation is often needed. LÄS MER