Essays about: "Interest Taxation"
Showing result 1 - 5 of 47 essays containing the words Interest Taxation.
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1. From Remittances to Development: Exploring Nepal's Path to Progress
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : Nepal is one of the largest recipients of remittances compared to the size of the economy, reaching 30,1% of GDP in 2018. This makes understanding them, their effects, and how to positively impact that an important policy tool. READ MORE
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2. Link between Transfer Pricing and Customs Union Regulations
University essay from Uppsala universitet/Juridiska institutionenAbstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE
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3. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. READ MORE
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4. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal
University essay from Uppsala universitet/Juridiska institutionenAbstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE
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5. Enskilda svenska skogsägares kunskap avseende beskattning av skogsintäkter
University essay from SLU/School for Forest ManagementAbstract : Det här arbetet syftar till att undersöka kunskapsnivån kring beskattning av skogsintäkter hos skogsägare i Sverige. Det syftar även till att undersöka om det är så att kunskapsnivån skiljer sig emellan de skogsägare som de facto bor på sin fastighet, så kallade närbor, och de som inte bor på sin fastighet, det vill säga utbor. READ MORE