Essays about: "corporate income tax"
Showing result 16 - 20 of 38 essays containing the words corporate income tax.
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16. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag
University essay from SLU/Dept. of Biosystems and Technology (from 130101)Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE
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17. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE
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18. How the concept of fairness influences EU law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. READ MORE
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19. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE
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20. How do listed non-financial companies adjust their capital structure after an increase in corporate income tax rate?
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of this study is to investigate how listed non-financial companies in the German and French markets adjust their leverage after corporate income tax increases. Methodology: We performed a panel data regression analysis with a difference-in-differences approach based on Heider & Ljungqvist (2015) and Schandlbauer (2016). READ MORE