Sökning: "tax law"

Visar resultat 1 - 5 av 77 avhandlingar innehållade orden tax law.

  1. 1. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler

    Författare :Alexandra Johansson; Roger Persson Österman; Peter Melz; Bertil Wiman; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; conflict of law; distributive rules; double taxation; dualism; golden rule; method article; non-aggravation; tax avoidance; tax claim; tax treaty; tax treaty override; taxing rights; Legal Science; specialisation Finacial Law; rättsvetenskap med inriktning mot finansrätt;

    Sammanfattning : This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. LÄS MER

  2. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []

    Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER

  3. 3. Bevisrättens tillämpning i skatteprocessen

    Författare :Caroline Nordklint; Teresa Simon-Almendal; Christer Silfverberg; Ruth Mannelqvist; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law of evidence; tax process; principle of the free evaluation of evidence; burden of proof; evidential requirement; the rule of law; issues of law; principle of legality; foreseeable tax procedure; tax investigation; presumption; finansrätt; Financial Law;

    Sammanfattning : The Swedish law of evidence is based on the principle of the free evaluation of evidence, meaning that the courts, as a main rule, should not be bound by any legal rules in its evaluation process of the evidence. Swedish tax law is, contrary to the law of evidence, based on the principle of legality. LÄS MER

  4. 4. 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 :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

  5. 5. Tax confidentiality : a comparative study and impact assessment of global interest

    Författare :Anna-Maria Hambre; Eleonor Kristoffersson; Joakim Nergelius; Pasquale Pistone; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Tax confidentiality; tax transparency; right to information; tax compliance; administrative costs; taxpayer privacy; Legal Science; Rättsvetenskap;

    Sammanfattning : .... LÄS MER