Essays about: "Estate Tax"

Showing result 1 - 5 of 31 essays containing the words Estate Tax.

  1. 1. Assessing the Risks of Investments in On-Site Photovoltaic Systems : A Study on the Swedish Property Market

    University essay from KTH/Fastighetsföretagande och finansiella system

    Author : Hannes Ernhagen; Lukas Skärvinge; [2023]
    Keywords : Photovoltaic; Renewable energy; Risk; Sustainability; Solceller; Förnybar energi; Risk; Hållbarhet;

    Abstract : One of the biggest challenges facing our world and our societies is climate change. The transition towards a society where our energy does not come from fossil fuels, but rather renewable energy, has proven to be one of the most powerful methods to reduce climate change. READ MORE

  3. 2. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Henri Ahtiainen; [2022]
    Keywords : Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

    Abstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE

  4. 3. Modern Housing Valuation : A Machine Learning Approach

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Nathan Allard; Tobias Hagström; [2021]
    Keywords : ;

    Abstract : The primary goal of this report was to examine and demonstrate how machine learning methods can be used to produce accurate and useful apartment valuation models, focusing on the Stockholm market. Furthermore, the paper analyzed how different attributes, including apartment descriptions, affect the price of an apartment. READ MORE

  5. 4. APARTMENT PRICES IN SWEDEN : An analysis of determinants of tenant-owned apartment prices

    University essay from Umeå universitet/Nationalekonomi

    Author : Erica Eikner; [2021]
    Keywords : ;

    Abstract : Real estate prices have during the last two decades seen a large increase. The increased prices together with more regulations of mortgages have created a market where it is difficult to enter. Moreover, a low rate of construction, resulting in a low supply of apartments have further created an exclusive market. READ MORE

  6. 5. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE