Essays about: "tax deduction"

Showing result 1 - 5 of 29 essays containing the words tax deduction.

1. 1. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

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

   Author : Felix Honnér; [2023]
   Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

   Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

3. 2. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Daniella Nyman; [2023]
   Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

4. 3. Targeted interest deduction limitation rules post-Lexel

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Alexander Tale; [2022]
   Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

   Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

5. 4. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Maija Vilhelmiina Simola; [2020]
   Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

   Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE

6. 5. Wasted Biogas : Economic analysis of biogas recovery adjoined to existing incineration facility in Sweden

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

   Author : Tobias Johansson; Theo Målsten; [2020]
   Keywords : Anaerobic Digestion AD ; Residual Waste; Food Waste; Energy Recovery; Biogas Recovery; Incineration; Sweden; Economic Assessment;

   Abstract : Biogas is of growing interest in Sweden, and a public inquiry suggested the government to set a goal of producing 10 TWh biogas in 2030 although only 2 TWh biogas was produced in Sweden in 2018 (Regeringskansliet, 2019) (Klackenberg, 2019). To achieve this optimistic goal and to meet the increased demand of biogas, new biogas production facilities needs to be built. READ MORE