Essays about: "Double Tax Convention"

Showing result 11 - 15 of 19 essays containing the words Double Tax Convention.

  1. 11. The interpretation of the term employer in Article 15(2) (b) OECD Model and its implication on short-term secondments - from a Swedish perspective

    University essay from Lunds universitet/Juridiska institutionen

    Author : Caroline Gratte; [2010]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : The global mobility is constantly increasing and numerous of international groups have recognised the need for a dynamic workforce. In order to adapt to the international market and to widen the knowledge within a multinational group, employees are seconded between affiliated companies. READ MORE

  3. 12. Attributing Free Capital and Profit to Permanent Banking Establishments

    University essay from IHH, Rättsvetenskap

    Author : Niclas Andersson; [2010]
    Keywords : Permanent Banking Establishment; Attribution of Profits; Transfer Pricing; Free Capital;

    Abstract : By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. READ MORE

  4. 13. CFC-reglerna : -en studie av den svenska CFC-lagstiftningen och dess förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal beträffande inkomst och förmögenhet

    University essay from IHH, Rättsvetenskap

    Author : Karolina Furlan; [2007]
    Keywords : International tax law; Swedish CFC legislation; tax treaties; OECD Model Tax Convention on Income and on Capital; Internationell skatterätt; svensk CFC-lagstiftning; skatteavtal; OECD:s modell för skatteavtal beträffande inkomst och förmögenhet;

    Abstract : Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD. READ MORE

  5. 14. The Swedish group taxation regime and its conformity with EC Law

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

    Author : Jonny Lindbäck; [2006]
    Keywords : Group taxation regime; Sweden; EC Law; European Court of Justice; Double taxation convention law;

    Abstract : This thesis discusses the Swedish group taxation regime and its conformity with EC Law. The Swedish tax system is not independent of international legislation. Since Sweden entered the European Union in 1995 the Swedish legislator must e.g. READ MORE

  6. 15. Associated Enterprises : What is the meaning of “participation in control”?

    University essay from IHH, Rättsvetenskap

    Author : Isabel Carendi; Maria Lilliestierna; [2006]
    Keywords : International tax law; transfer pricing; the arm’s length principle; associated enterprises; Internationell skatterätt; internprissättning; armlängdsprincipen; relaterade bolag;

    Abstract : När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. READ MORE