Essays about: "DAC 6"

Found 4 essays containing the words DAC 6.

1. 1. Leveraging green hydrogen to decarbonise the aviation industry : A case study on electrofuels in Sweden

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

   Author : Jakob Bergene; Jonathan Bruchhausen; [2023]
   Keywords : Electrofuel; e-fuel; electrokerosene; e-kerosene; SAF; sustainable aviation fuel; sustainable aviation; complementarity formation mechanisms; technology value chains; TVC; Techno-economic analysis; TEA; Elektrobränsle; e-bränsle; elektrofotogen; e-fotogen; SAF; sustainable aviation fuel; sustainable aviation; komplementära formationsmekanismer; technology value chains; TVC; Techno-economic analysis; TEA;

   Abstract : For the EU to reach its 2050 climate targets the aviation industry that is highly dependent on fossil fuels needs to drastically reduce its emissions. In the decarbonisation of the aviation industry drop-in sustainable aviation fuels (SAFs) have been identified as a promising solution to abate the industry’s emissions. READ MORE

3. 2. Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Rayssa Gutterres Costa; [2021]
   Keywords : DAC 6 - Notification Obligation - Legal Professional Privilege - EU Charter - ECHR; Law and Political Science;

   Abstract : The thesis explores the Directive 2018/822 of May 2018, also known as DAC 6, and the obligation to notify that it placed on intermediaries with legal professional privilege. The research conducted aims at answering the question if the notification obligation brought by DAC 6 is in conflict with EU primary law, namely, the Charter of Fundamental Rights of the European Union. READ MORE

4. 3. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ola Nilsson; [2020]
   Keywords : DAC 6; Sweden s implementation; reportable cross-border arrangement; Law and Political Science;

   Abstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE

5. 4. Design of a Rom-Less Direct Digital Frequency Synthesizer in 65nm CMOS Technology

   University essay from Elektroniska komponenter; Tekniska högskolan

   Author : Golnaz Ebrahimi Mehr; [2013]
   Keywords : Rom-Less DDFS; Current Steering Digital-to-Analog Converter; Interleaved DACs; Return-to-Zero; Sine weighted DAC;

   Abstract : A 4 bit, Rom-Less Direct Digital Frequency Synthesizer (DDFS) is designed in 65nm CMOS technology. Interleaving with Return-to-Zero (RTZ) technique is used to increase the output bandwidth and synthesized frequencies. The performance of the designed synthesizer is evaluated using Cadence Virtuoso design tool. With 3. READ MORE