Essays about: "Fiscal Freedom"

Showing result 1 - 5 of 13 essays containing the words Fiscal Freedom.

  1. 1. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Ossian Mauritzson; [2021]
    Keywords : Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

    Abstract : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. READ MORE

  3. 2. Sino-African relations and ODA in the 21st century

    University essay from Lunds universitet/Statsvetenskapliga institutionen; Lunds universitet/Pedagogik; Lunds universitet/Master of Science in Global Studies; Lunds universitet/Graduate School

    Author : Matilda Dunfjäll; [2018]
    Keywords : China; Africa; public expenditure; development aid; south-south cooperation; Law and Political Science; Social Sciences;

    Abstract : This thesis investigates the relationship between Chinese aid and public expenditure in human development sectors in African nations. This is achieved through analysing the change of public expenditure in the education and health sectors of the top two African recipients of Chinese ODA – Ethiopia and Cote d’Ivoire, with an extended analysis to an additional five nations. READ MORE

  4. 3. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Joel Dahl; [2017]
    Keywords : rå 2007 ref 59; rå 2000 ref 38; rå 2000 ref 47; qualified shares; market access; purpose approach; definite influence; rå 2007; rå 2000; skatteverket v a and b; eea; eu; association agreements; dividend; third countries; article 49; article 63; free movement of capital; freedom of establishment; world wide taxation; european and international taxation; tax law; tax; sweden; swedish income tax; capital export neutrality; FII group litigation; Kronos; Baars; SECIL; inbound dividends; inbound dividend; closely held companies; territorial limitation; wage remuneration; Law and Political Science;

    Abstract : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. READ MORE

  5. 4. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Inken Gärtner; [2016]
    Keywords : Source Taxation; Withholding Tax; Interest Taxation; Cost Deduction; Overhead Deduction; Law and Political Science;

    Abstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE

  6. 5. A Financial Crisis Study: How Fiscal And Monetary Policy Affects The Stock Market Returns Considering The Specific Counties

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Chen Cheng; Minghong Sun; [2013]
    Keywords : fiscal policy; monetary policy; stock return; event study; the U.S.; Sweden; China; Business and Economics;

    Abstract : This paper measures the impacts of fiscal and monetary policy adjustments on stock markets in U.S., Sweden, and China, during the financial crisis of 2007-2009. The purpose of this paper is to gauge the direction and magnitude of stock market responses to the policy announcements and compare the effects of policies across these three countries. READ MORE