Essays about: "corporate income tax"

Showing result 6 - 10 of 38 essays containing the words corporate income tax.

1. 6. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Hanna Rundh; [2022]
   Keywords : Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

   Abstract : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. READ MORE

3. 7. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Henri Ahtiainen; [2022]
   Keywords : Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

   Abstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE

4. 8. Link between Transfer Pricing and Customs Union Regulations

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Ankita Tiwari; [2022]
   Keywords : Transfer Pricing; Customs Union;

   Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

5. 9. Corporate Income Tax and Bank Leverage: Bank Leverage in the 2010s

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Cheng Chen; Rasmus Paulson; [2022]
   Keywords : corporate income tax; leverage; banks; debt bias; Business and Economics;

   Abstract : This paper studies the impact of corporate income taxation on leverage ratios (debts as a share of total assets) in the banking sector across 102 countries for the period 2012-2021, aiming to replicate the 2013 IMF paper ‘Taxation, Bank Leverage, and Financial Crises’ by Keen, De Mooij and Orihara. With a sample of 5,829 banks, a system GMM is used, together with a fixed effects model to compare the two estimators and enable comparison with previous studies. READ MORE

6. 10. Tax Policy, Investment, and Financial Constraints: Heterogeneous Responses to the 2013 Swedish Corporate Income Tax Reform

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Simon Wilhelm Rothschild; Ossian van Arkel; [2020]
   Keywords : Tax Policy; Investment; Financial Constraints; Cash Holdings; Investment-Cash Flow Sensitivity;

   Abstract : There is little research at the intersection of corporate income taxation, financial constraints, and investments. We seek to clarify this relationship by investigating the heterogeneous investment responses of constrained and unconstrained firms induced by the 2013 reduction in the Swedish statutory corporate income tax rate from 26. READ MORE