Essays about: "deferred tax"

Showing result 1 - 5 of 8 essays containing the words deferred tax.

1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

   University essay from Göteborgs universitet/Graduate School

   Author : Marcus Sandström; [2022-06-30]
   Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

   Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

3. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sven Uetermeyer; [2021]
   Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

   Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE

4. 3. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

   University essay from Göteborgs universitet/Graduate School

   Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
   Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

   Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE

5. 4. Missing Trader Fraud in the EU

   University essay from Lunds universitet/Juridiska institutionen

   Author : Oscar Jakobsson; [2013]
   Keywords : Skatterätt; EU-rätt; EU law; VAT; Moms; VAT Fraud; Momsbedrägeri; Missing Trader Fraud; Law and Political Science;

   Abstract : Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för staten i fråga som får betala tillbaka moms som aldrig inkommit. READ MORE

6. 5. Sweden Responds with a Lower Corporate Tax - What are the implications on the stock market?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Sara Risshytt; Sanna Lennartsson; [2013]
   Keywords : Corporate Tax; IAS 12; Valuation; Stock Price;

   Abstract : Using an event study methodology, this thesis investigates whether Sweden's latest corporate tax cut, valid from January 1st 2013, induced a market wide stock price reaction at Nasdaq OMX Stockholm. Furthermore, this thesis also uses OLS regressions to examine whether a firm's stock price reaction, in conjunction with the news of the lowered corporate tax, can be explained by the reduction's implications in the firm's consolidated financial statements. READ MORE