Essays about: "exit tax"

Showing result 1 - 5 of 11 essays containing the words exit tax.

1. 1. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

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

   Author : Sam Lincoln; [2023]
   Keywords : EU-rätt; Skatterätt; Law and Political Science;

   Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

3. 2. 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

4. 3. (E)merging value decreases in transferred assets - A study on tax aspects regarding post-merger value decreases in assets transferred upon merger

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Dennis Zotterman; [2020]
   Keywords : ATAD; Exit Tax; Merger; Merger Directive; Realised Loss; Step-Up in Tax Base; Transferred Assets; Law and Political Science;

   Abstract : The objective of this thesis has been twofold. Firstly, the purpose has been to examine how the outcomes for tax purposes, at the company level, differ depending on whether the assets transferred in a merger remain attributable to a P.E. READ MORE

5. 4. A legal study into the EU’s approach towards exit taxation

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

   Author : Patricia Zakrzewska; [2020]
   Keywords : direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

   Abstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE

6. 5. UK post-Brexit; The Service Economy Fallacy

   University essay from Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

   Author : Thanh Huong Le; Malin Karlsson; [2017]
   Keywords : service economy fallacy; Brexit; UK;

   Abstract : In June 2016, UK chose to terminate the EU membership. The negotiation period for the exit (Brexit) has started at a time the UK economy has become increasingly dependent on the service sector as the main engine of job generation and a source of export demand. READ MORE