Essays about: "Miranda Stenlund"

Found 2 essays containing the words Miranda Stenlund.

  1. 1. 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 institutionen

    Author : Miranda Stenlund; [2020]
    Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

    Abstract : 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

  3. 2. The Role of Taxation in the Fulfilment of Human Rights and Sustainable Development : The Obligation to Mobilize Resources

    University essay from Örebro universitet/Institutionen för juridik, psykologi och socialt arbete

    Author : Miranda Stenlund; Maricar Joy Tuazon; [2019]
    Keywords : ;

    Abstract : .... READ MORE