Sökning: "tax avoidance"

Visar resultat 1 - 5 av 13 avhandlingar innehållade orden tax avoidance.

  1. 1. 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 :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  2. 2. Distributional Side Effects of Tax Policies: An Analysis of Tax Avoidance and Congestion Tolls

    Författare :Hanna Armelius; Lars Hultkrantz; Jonas Agell; Michael Lundholm; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Congestion tolls; Tax avoidance; Income distribution; Distributional effects; Nationalekonomi; Economics; Nationalekonomi;

    Sammanfattning : This thesis consists of three self-contained essays.Essay 1This essay examines the effects of tax avoidance on saving and income distribution. In an intertemporal model taxes can be avoided through asset trade. We find that including an avoidance response to taxation will increase all the negative distortions of increased tax progressivity. LÄS MER

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

    Författare :Richard Löfqvist; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  4. 4. Tax Avoidance, Saving and Income Distribution

    Författare :Hanna Armelius; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi;

    Sammanfattning : .... LÄS MER

  5. 5. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund and the Meuse-Rhine regions

    Författare :Yvette Lind; Mats Tjernberg; Jan Kellgren; Mattias Derlén; Martin Berglund; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; jurisprudence; direct taxation; international tax law; EU tax law; tax treaties; social security law; the fundamental freedoms; disparities; reversed discrimination; legal pluralism; rättsvetenskap; direkt beskattning; socialförsäkringar; gränsarbete; diskriminering; rättspluralism; skatteavtal;

    Sammanfattning : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. LÄS MER