Sökning: "tax authorities"

Visar resultat 1 - 5 av 23 avhandlingar innehållade orden tax authorities.

  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. Skatteplanering och kapitaliseringsfrågor : En skatterättslig studie av olika metoder att ingripa mot internationell skatteplanering med under- respektive överkapitaliserade bolag

    Författare :Leif Gäverth; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; anti-avoidance statute; arm s length rule; burden of proof; guarantee; interest deduction; letter of comfort; substance over form; tax avoidance; tax-exempt dividends; tax planning; tax treaties; thin capitalisation; thick capitalisation; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : The purpose of this thesis is to study different methods of challenging international tax planning schemes involving thinly capitalised Swedish subsidiaries of foreign companies and thickly capitalised foreign subsidiaries of Swedish companies. The thesis also examines the civil and tax law consequences of both issuing letters ofcomfort, and fulfilling the obligations they create. LÄS MER

  4. 3. Local government expenditures and regional growth in Sweden

    Författare :Johan Lundberg; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Deficit shocks; local authorities; local public expenditures; tax base; externalities; spatial econometrics; regional growth; migration; Kommunal ekonomi; Sverige;

    Sammanfattning : This thesis consists of five papers, which concern expenditure decisions and economic growth within Swedish local government.Paper [1] explores the hypothesis that local fiscal shocks have short run effects on revenue and expenditure decisions made within local government. LÄS MER

  5. 4. Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis

    Författare :Peter Stigson; Hans Lundberg; Jinyue Yan; Tobias Persson; Mälardalens högskola; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Sweden; climate change; climate policy; energy policy; EU ETS; Kyoto Protocol; emissions trading; renewable energy certificates; energy tax; carbon dioxide tax; voluntary agreements; environmental law; energy utilities; basic industry; Sverige; klimatförändringar; klimatpolitik; energipolitik; EU ETS; Kyotoprotokollet; utsläppshandel; el-certifikat; energiskatter; koldioxidskatt; frivilliga avtal; program för energieffektivisering; miljölagstiftning; energiproducenter; basindustri; INTERDISCIPLINARY RESEARCH AREAS; TVÄRVETENSKAPLIGA FORSKNINGSOMRÅDEN; Energy- and Environmental Engineering; energi- och miljöteknik;

    Sammanfattning : The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). LÄS MER

  7. 5. Generalklausul mot skatteflykt

    Författare :Ulrika Rosander; Frederik Zimmer; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax Law; Skatterätt; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : Skatteflykt motverkas i många rättssystem genom åtgärder på olika nivåer. I Sverige är en av de metoder som används en lagstiftad generalklausul mot skatteflykt, skatteflyktslagen. Såväl rättssäkerhet som skattesystemets effektivitet anses vara grundläggande värden att upprätthålla i det svenska skattesystemet. LÄS MER