Sökning: "the OECD Model"

Visar resultat 1 - 5 av 62 avhandlingar innehållade orden the OECD Model.

  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. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

    Författare :Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

    Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER

  4. 3. Den unika möjligheten - en studie av den svenska förskolemodellen 1968-1998

    Författare :Birgitta Hammarström-Lewenhagen; Gunilla Dahlberg; Inger Eriksson; Ingegerd Tallberg Broman; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Swedish preschool-model; educare; preschool didactics; equality; democratization; lifelong learning; social prevention; field of forces; discursive struggle; abductive textual analysis; Early Childhood Education; förskoledidaktik;

    Sammanfattning : The Swedish preschool-model interlaces care, nurturing and learning and is organised to solve twin functions; providing children a playbased learning-environment and enabling parents to combine parenthood with work.The model was developed within the social sector then incorporated into the educational system 1998. LÄS MER

  5. 4. The Response of the Riksbankto House Prices in Sweden

    Författare :Mathias Pronin; Anna Seim; Daria Finocchiaro; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; House prices; monetary policy; DSGE models; Bayesian estimation; Economics; nationalekonomi;

    Sammanfattning : In the aftermath of the recent financial crisis, an environment of historically low interest rates and extensive household indebtedness in the OECD countries have triggered a vivid debate on whether central banks should react to house price fluctuations in their pursuit of monetary policy. In Sweden, a period of low policy rates and house price inflation was halted when the central bank increased the interest rates in 2010. LÄS MER

  7. 5. Ekonomisk tillväxt i välfärdskapitalismen : En jämförande studie av BNP per capita-tillväxten i rika OECD-länder 1970-2000

    Författare :Ola Stjärnhagen; Sociologi; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparative research; Swedish model; economic sociology; macro sociology; economic growth; welfare regimes; welfare state; welfare capitalism; välfärdsstat; sociologi;

    Sammanfattning : In the early 1990s, Sweden was hit by a profound economic crisis. The Swedish crisis of the nineties was not perceived as a temporary recession, but rather as a fundamental and systemic fault in Swedish economy. Many commentators held that the Swedish model with a large welfare state and high taxes had impaired Sweden's economic performance. LÄS MER