Essays about: "cfc"

Showing result 1 - 5 of 30 essays containing the word cfc.

  1. 1. Enhancing the endurance of UAVs by the use of structural power composites: System-level study of a flying wing

    University essay from KTH/Lättkonstruktioner

    Author : Gustav Burman; [2021]
    Keywords : ;

    Abstract : This thesis studies the feasibility of integrating the novelStructural Battery (SB)[1] into the airframe of a UnmannedAerial Vehicle (UAV). The potential advantages in terms ofmass, range and endurance are studied.The aircraft performance is analysed using conventionalflight mechanics, modelled in Matlab and Xfoil. READ MORE

  3. 2. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

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

    Author : Hedvig Lärka; [2020]
    Keywords : corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

    Abstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE

  4. 3. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  5. 4. Double Taxation Resulting from the ATAD: Is There A Relief?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Annika Soom; [2019]
    Keywords : ATAD; double taxation; CFC; interest deduction limitation rule; Law and Political Science;

    Abstract : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. READ MORE

  6. 5. Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jane Azrak; [2019]
    Keywords : CFC; TFEU; ATAD; OECD; Cadbury Schweppes;

    Abstract : .... READ MORE