Essays about: "Debt and equity taxation"

Found 4 essays containing the words Debt and equity taxation.

  1. 1. Legal limits to promoting equity capital investments using fiscal measures - State aid perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jakub Olender; [2016]
    Keywords : State aid; Equity finance; Risk capital; Debt and equity taxation; Law and Political Science;

    Abstract : This contribution explores the area of tax law pertaining to treatment of debt and equity finance as well as devises recommendations for Member States of the European Union seeking to promote equity participation without the risk of infringing upon Community law provisions relating to State aid. The study begins with the presentation of the underlying issues pertaining to the choice between debt and equity finance as well as the notion of State aid as applicable in the field of fiscal measures. READ MORE

  3. 2. Allowance for Corporate Equity - A solution to the debt equity bias in Sweden?

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Natasha Hillenius; [2014]
    Keywords : Allowance for Corporate Equity; ACE; Debt Equity Bias; Capital structure; Notional interest rate; Business and Economics;

    Abstract : The debt equity bias refers to the discrimination between debt and equity finance. This discrimination is problematic since it distorts companies’ decisions and increases systemic risk. READ MORE

  4. 3. Thin capitalisation- compatible with EC law?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Khatereh Razazi; [2008]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : Thin capitalization means an abnormally high debt-to-equity ratio of a corporation, in a situation where the debt finance comes from a foreign affiliated contributor of capital. The contributor of debt capital is often simultaneously a direct shareholder. READ MORE

  5. 4. Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation

    University essay from IHH, Rättsvetenskap

    Author : Magnus Eriksson; Fredrik Richter; [2006]
    Keywords : transfer pricing; thin capitalisation; mobil oil; arm s length principle; internprissättning; underkapitalisering; mobil oil; armlängdsprincipen;

    Abstract : This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD. From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. READ MORE