Essays about: "Internationell Skatterätt"

Showing result 1 - 5 of 13 essays containing the words Internationell Skatterätt.

  1. 1. General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Markus Nyberg Andersson; [2018]
    Keywords : Tax Avoidance; Legal Certainty; GAAR; Sweden; United States; USA; U.S.; China; General Anti-Avoidance Rules; Tax law; skatterätt; internationell skatterätt; international tax law; ATAD; BEPS Project; Chinese GAAR; SAAR; OECD; Swedish GAAR; U.S. GAAR; People s Republic of China; Law and Political Science;

    Abstract : The occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. READ MORE

  2. 2. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  3. 3. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Åke Häggqvist; [2017]
    Keywords : EU-Rätt; EU-Law; statligt stöd; state aid; skatterätt; tax law; transfer pricing; tax competition; aggressive tax planning; Law and Political Science;

    Abstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE

  4. 4. Beneficial Ownership - a concept in identity crisis

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Fredrik Hagmann; [2017]
    Keywords : tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

    Abstract : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. READ MORE

  5. 5. The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Camilla Berkesten Hägglund; [2017]
    Keywords : International tax law; Internationell skatterätt;

    Abstract : .... READ MORE