Sökning: "tax haven"

Hittade 2 avhandlingar innehållade orden tax haven.

  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. I finansvärldens bakre regioner. En studie om finansiella offshore-marknader och ekonomisk brottslighet : In the Rear Regions of the Financial World. A study of offshore financial markets and economic crime

    Författare :Oskar Engdahl; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; offshore financial markets; offshore financial center OFC ; tax haven; econornic crime; case studies; human action; social practices; monetarization; juridification;

    Sammanfattning : This dissertation deals with offshore financial markets and econornic crime. Its aim is to contribute to greater sociological knowledge of these phenomena and their mutual relationship. LÄS MER