Essays about: "deferred tax"

Showing result 1 - 5 of 7 essays containing the words deferred tax.

  1. 1. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sven Uetermeyer; [2021]
    Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE

  2. 2. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. Missing Trader Fraud in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Oscar Jakobsson; [2013]
    Keywords : Skatterätt; EU-rätt; EU law; VAT; Moms; VAT Fraud; Momsbedrägeri; Missing Trader Fraud; Law and Political Science;

    Abstract : Nollbeskattningen av gemenskapsinterna förvärv i kombination med uppskjuten betalning av moms har möjliggjort karusellbedrägeri med moms på den EU-interna marknaden. Följaktligen har medlemsstaterna drabbas av utebliven moms som inte redovisas av ”missing traders”, samtidigt som den oskyldige affärspartnern till en ”missing trader” behåller sin rätt att återfå moms, vilket skapar en förlust för staten i fråga som får betala tillbaka moms som aldrig inkommit. READ MORE

  4. 4. Sweden Responds with a Lower Corporate Tax - What are the implications on the stock market?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Sara Risshytt; Sanna Lennartsson; [2013]
    Keywords : Corporate Tax; IAS 12; Valuation; Stock Price;

    Abstract : Using an event study methodology, this thesis investigates whether Sweden's latest corporate tax cut, valid from January 1st 2013, induced a market wide stock price reaction at Nasdaq OMX Stockholm. Furthermore, this thesis also uses OLS regressions to examine whether a firm's stock price reaction, in conjunction with the news of the lowered corporate tax, can be explained by the reduction's implications in the firm's consolidated financial statements. READ MORE

  5. 5. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

    University essay from Karlstads universitet/Fakulteten för ekonomi, kommunikation och IT

    Author : Rekha Gautam; [2011]
    Keywords : IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

    Abstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE