Essays about: "Tax"

Showing result 1 - 5 of 1032 essays containing the word Tax.

  1. 1. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

  2. 2. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Andrea Rosato; [2022]
    Keywords : tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Abstract : .... READ MORE

  3. 3. Building Brand Trust in E-Government among Socially Vulnerable Groups: A CaseStudy on The Swedish Tax Agency

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Nejla Salkovic; Ebba Freidenvall; [2022]
    Keywords : Brand Trust; Affective Trust; Cognitive Trust; E-Government; E-services; Information Quality; System Quality; Service Quality; Digitalization;

    Abstract :  The purpose of this thesis is to gain an understanding of how public agencies can increase theirbrand trust by adapting technologies and digital strategies which target inclusiveness forsocially vulnerable groups. To obtain the research purpose, the study explores how the SwedishTax Agency work to adapt its digital tools and the ways in which these digital tools contributeto gaining brand trust. READ MORE

  4. 4. Film Tax Credits and Cross-Industry Employment Spillovers : Evidence from the Georgia Film and TV Tax Credit

    University essay from Jönköping University/IHH, Nationalekonomi

    Author : Daniel Falkenström; [2022]
    Keywords : Tax incentives; Spillovers; Local Multipliers; Difference in Differences; Synthetic Control; Employment;

    Abstract : Local governments are often willing to offer companies generous tax incentives to attract businesses to their region. In the United States, many states have tried to attract film productions and establish local film industries by offering different forms of state film tax incentives. READ MORE

  5. 5. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Daniel Raddenbach; [2022]
    Keywords : tax; taxation; globalization; international relations; negotiation; Pillar One; Pillar Two; OECD; model tax treaty; multilateralism; cooperation; tax multilateralism; global minimum tax; digital services; bilateralism;

    Abstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE