Essays about: "corporate tax"

Showing result 6 - 10 of 116 essays containing the words corporate tax.

  1. 6. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection

    University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Author : Arnold Kramer; Gentrit Dobreva; [2023]
    Keywords : Corporate Income Taxation; Corporate Income Taxation System; Tax Perceptions; SMEs; The Slippery Slope Framework; Complexity; Distributional Fairness; Retributive Fairness; Procedural Fairness; Growth; Tax Benefits; Privacy; Punishment; Trust;

    Abstract : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. READ MORE

  3. 7. Optimal Capital Structures under the Vasicek Stochastic Interest Rate Model

    University essay from KTH/Matematik (Avd.)

    Author : Oscar Danielson; Tom Hagéus; [2023]
    Keywords : Vasicek model; stochastic interest rate model; optimal capital structures; tax benefits; bankruptcy costs; transaction costs; optimal leverage ratio; optimal debt maturity; Vasicekmodell; stokastisk räntemodell; optimala kapitalstrukturer; skattefördelar; konkurskostnader; transaktionskostnader; optimal belåningsgrad; optimal löptid;

    Abstract : This study applies the Vasicek stochastic interest rate model in order to determine optimal capital structures for listed firms. A Swedish interest rate data set is used to estimate Vasicek model parameter that are reliable and independent of initial start values. READ MORE

  4. 8. 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

  5. 9. Escaping the Taxman

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Henrik Niklasson; Natasa Vlajic; [2022]
    Keywords : Corporate taxes; Pillar two model; Tax haven; Base erosion and profit shifting;

    Abstract : This thesis studies market effects during time periods when certain information was released concerning the Pillar two model - a law proposal by the OECD intended to combat global tax evasion and raise global corporate tax rates. Several Difference in differences regressions are performed looking both at the market as a whole, as well as an intellectual property intensive subpart of the market. READ MORE

  6. 10. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sharon Mame Sika Värttö; [2022]
    Keywords : State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

    Abstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE