Sökning: "shareholder taxation."

Hittade 2 avhandlingar innehållade orden shareholder taxation..

  1. 1. CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga

    Författare :Lars-Erik Wenehed; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; CFC; tax haven; current taxation; controlled companies; shareholder taxation.; foreign companies; CFC-legislation; fiscal law; skatterätt; finansrätt;

    Sammanfattning : This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. LÄS MER

  3. 2. Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy

    Författare :Richard Löfqvist; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Tax avoidance; Dividends; Asymmetric information; Personal Taxes; Capital Taxes; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Sammanfattning : Essay 1: The first essay contains an approach to calculate the avoidance from the income tax and the consumption tax using National Accountings data. Using Swedish data from 1994, the empirical findings indicate avoidance from both these taxes. Cross-border shopping appears to be small, 656 million SEK or 0. LÄS MER