Essays about: "corporate taxation"
Showing result 11 - 15 of 55 essays containing the words corporate taxation.
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11. The ability-to-pay principle as a part of the CJEU’s comparability analysis in cross-border corporate loss relief cases
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis examines the CJEU’s comparability analysis regarding corporate cross-border loss transfer cases and the use of ability-to-pay principle as a part of the analysis. In the beginning of the thesis the basic concepts relating to internal market and taxation and underlying reasons for difficulties in cross-border loss transfer are explained and the importance of loss transfer is defended. READ MORE
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12. Tax Policy, Investment, and Financial Constraints: Heterogeneous Responses to the 2013 Swedish Corporate Income Tax Reform
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : There is little research at the intersection of corporate income taxation, financial constraints, and investments. We seek to clarify this relationship by investigating the heterogeneous investment responses of constrained and unconstrained firms induced by the 2013 reduction in the Swedish statutory corporate income tax rate from 26. READ MORE
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13. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : 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
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14. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. READ MORE
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15. Corporate donations to charities. Comparison between Finnish and Swedish tax legislation and the compatibility with the EU law.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This paper compares tax legislations regarding a right to deduct donations to charities in corporate taxation in Sweden and Finland. The national legislation of each Member State of the European Union grants different tax exemptions for non-profit organizations. READ MORE
