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Showing result 1 - 5 of 47 essays matching the above criteria.

1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ismail Quttineh; [2023]
   Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

3. 2. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

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

   Author : Felix Honnér; [2023]
   Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

   Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

4. 3. Momentum Strategies in Commodity Futures Market: A Quantitative study

   University essay from Umeå universitet/Företagsekonomi

   Author : Jino Badinson; Alfred Gunnarsson; [2023]
   Keywords : Momentum Effect; Contrarian Effect; Investment Strategy; Commodity Futures; Efficient Market Hypothesis; Behavioral Finance Theory;

   Abstract : This study employs a quantitative approach to investigate the momentum phenomenon in the commodity futures market. The study captures the phenomenon using two momentum indicators, namely, MACD and RSI, and extends the scope of indicator utilization to both joint and single usage. READ MORE

5. 4. Comparative research of WhatsApp and Telegram by using heuristic principles

   University essay from

   Author : Venkata Siva Sai Kumar Palisetti; Nikhitha Priyadarsini Seelam; [2022]
   Keywords : Instant Messaging; WhatsApp; Telegram; Survey evaluation; Usability; HCI Principles;

   Abstract : Over the last few years, text messaging has taken the domination among young adults. Messaging via phones has a wide range of both, human and social factors. These Instant Messaging [IM] applications also offer features other than just texting and for example, sending documents, photos, videos, links and more. READ MORE

6. 5. What will make you donate? : The effect of the Swedish tax credit for charitable giving on giving to charitable organizations

   University essay from Uppsala universitet/Nationalekonomiska institutionen

   Author : Erik Svalling; [2022]
   Keywords : charitable giving; tax credit; Sweden; donations;

   Abstract : Tax credits are very popular and the support for them is very high, but do they actually succeed in having their intended effect? In this thesis I explore if the Swedish tax credit on charitable giving, which was in effect between the years 2012 and 2015, influenced charitable giving. The Swedish tax credit meant that you could deduct 25% of the amount donated if the organization was approved by the Swedish Tax Agency. READ MORE