Essays about: "tax measures"

Showing result 1 - 5 of 110 essays containing the words tax measures.

  1. 1. The Swedish tax rules for electricity production in breach of EU tax law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ingi Hilmar Sigurdsson; [2023]
    Keywords : EU Law; State aid; de minimis aid; de minimis Regulation; Article 107 TFEU; Article 108 TFEU; energy taxation; renewable energy.; Law and Political Science;

    Abstract : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. READ MORE

  3. 2. Klimatsäkring av riksintressanta hamnar : en fallstudie om Helsingborgs hamn och dess framtid

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Alexander Larsson; [2023]
    Keywords : klimatförändringar; klimatanpassningar; resiliens; hamn; Helsingborg;

    Abstract : Sveriges näst största containerhamn, Helsingborgs hamn, hotas av höjda havsnivåer vilket kan leda till att verksamheten med containrar inte kan bedrivas redan år 2035. Detta innebär en stor risk för störningar i försörjningskedjor och kan få kaskadeffekter på samhället. READ MORE

  4. 3. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Priyanka Kumari Prasad; [2023]
    Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

    Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE

  5. 4. 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

  6. 5. Environmental tax as a measure for achieving sustainable development obligations in the EU

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Claessen; [2022]
    Keywords : Environmental tax measures; sustainable development goals; European Union; environmental sustainability; Law and Political Science;

    Abstract : Environmental tax measures have the potential to be great tools for achieving sustainable development goals in the EU. The different dimensions of sustainability need to be balanced in order to achieve sustainable development goals. READ MORE