Sökning: "tax base"

Visar resultat 6 - 10 av 29 avhandlingar innehållade orden tax base.

  1. 6. Svensk skatteavtalspolitik och utländska basbolag : En studie av svensk skatteavtalspolitik i förhållande till utländska basbolag mot bakgrund av svensk intern internationell skatterätt

    Författare :Mattias Dahlberg; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : This is a thesis on international tax law. The study addresses Swedish tax treatypolicy on foreign base companies. It has become more common for states to haveboth a "normal" tax system and a preferential tax regime, created to encourageforeign investors to establish foreign base companies. LÄS MER

  3. 7. Essays in public finance

    Författare :Tatiana Damjanovic; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This thesis consists of four independent essays grouped in two parts. The first part analyzes the possibility and duration of a Pareto-improving pension reform. The second part considers some economic issues related to the tax avoidance activities. The possibility and duration of a Pareto-improving pension reform. LÄS MER

  4. 8. Utflyttningsbeskattning av kapitalökningar : En skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem

    Författare :Katia Cejie; Kristina Ståhl; Mattias Dahlberg; Mats Tjernberg; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; utflyttningsskatt; kapitalökningar; kapitalvinster; orealiserade värdeökningar; OL-regler; OR-regler; UL-regler; UR-regler; skatteavtal; internationell juridisk dubbelbeskattning; OECD:s modellavtal; nordiska skatteavtalet; artikel 13 5 ; OECD; skatteavtalstolkning; regelkonkurrens; skatteavtalsrättslig arbetsmetod; ömsesidiga överenskommelser; EU-rätt; EU-domstolen; direkt beskattning; EUF-fördraget; C-9 02 Lasteyrie; C-513 03 van Hilten; C-470 04 N; restriktionsprövning; diskriminering; restriktionsprövning; effektiv skattekontroll; skatteundandragande; skattesystemets inre sammanhang; fördelningsargumentet; C-446 03 Marks Spencer; Financial law; Finansrätt; Europarätt; European Integration Law; Fiscal Law; Finansrätt;

    Sammanfattning : The objective of the thesis is to identify and critically analyze some of the problems which arise due to emigration taxes on capital gains for individuals in relation to tax treaty law and EU law. An emigration tax is an income tax rule which applies when an individual transfers residence from one state and thereby becomes a resident of another country. LÄS MER

  5. 9. Four Empirical Essays on Responses to Income Taxation

    Författare :Håkan Selin; Sören Blomquist; Per Johansson; Arthur van Soest; Uppsala universitet; []
    Nyckelord :Economics; Nationalekonomi; nationalekonomi; Economics;

    Sammanfattning : This thesis consists of four self-contained essays.Essay I (with Jukka Pirttilä) uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall taxable income and the relative shares of capital income and labour income reacted to the reform. LÄS MER

  7. 10. Real property taxation in Tanzania : an investigation on implementation and taxpayer perceptions

    Författare :Hidaya M. Kayuza; Hans Lind; Kauko Viitanen; KTH; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Other social sciences; Övrig samhällsvetenskap;

    Sammanfattning : Many urban local authorities in developing countries are failing to cope with the increasing demand for urban infrastructure and other social services resulting from urbanisation. Insufficient locally generated finance is one among the reasons accounting for this failure. LÄS MER