Essays about: "capital export neutrality"

Found 3 essays containing the words capital export neutrality.

  1. 1. Simulation of decarbonization objectives for the district heating system in the Helsinki metropolitan area

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Yijie Su; [2021]
    Keywords : District heating; CO2 emission; Decarbonization goal; Helsinki metropolitan area; EnergyPRO; Fjärrvärme; CO2-utsläpp; Dekarboniseringsmål; Helsingfors storstadsområde; EnergyPRO;

    Abstract : District heating (DH) is of great significance for the Nordic countries due to the high heat demand especially in the winter. In Finland, 40% of heat was generated by fossil fuels in DH system, and DH sector emits 10% of the total emissions. The Finnish government aims to achieve carbon neutrality as the national goal by 2035. READ MORE

  3. 2. 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

  4. 3. The CFC Regimes of Sweden and the United Kingdom - a Comparison

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johan Smith; [2002]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : Over the last decades business has become increasingly globalised and corporations are no longer limited by national boundaries. As a consequence many states have abolished their exchange controls, that is to say, the rules that controlled the transferring of money or other assets abroad. READ MORE