Essays about: "income tax payment"

Showing result 6 - 10 of 14 essays containing the words income tax payment.

  1. 6. Riskhanteringsverktyg i växtodlingen : har växtodlingsproduktionen tillräckligt med verktyg för att hantera finansiell risk?

    University essay from SLU/Dept. of People and Society

    Author : Niklas Bengtsson; Martin Olsson; [2019]
    Keywords : risk; riskhantering; gårdsstöd; försäkring; CAP-reform; förväntad nyttoteori; resultatutjämning;

    Abstract : Denna studie är gjord med anledning av den förväntade ökade riskexponering växtodlingsproducenter kommer stå inför vid ett förändrat klimat. Torkan 2018 slog hårt mot landets lantbrukare och lönsamheten upplevdes som kraftigt försämrad. READ MORE

  3. 7. The Impact of Third-Party Payment on Traditional Banking Industry in China

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Bing Lai; [2019]
    Keywords : Third-party payment; Finance innovation in China; Challenge of traditional banking; non-interest income profitability; finance regulation; Business and Economics;

    Abstract : The payment method is under transition making the world step into a digital and mobile oriented chapter. With the development of integration between internet technology and financial functions, China expects to have a large number of mobile payments from its citizens as a result of the population size. READ MORE

  4. 8. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  5. 9. Was It Worth It? : A quantitative study on the abolishment of mandatory audit and its consequences on income tax payments from small limited firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Fnan Zeremichael; Andrea Felth; [2018]
    Keywords : Audit; mandatory audit; Sweden; income tax; restaurant industry; tax payment; income tax payment;

    Abstract : .... READ MORE

  6. 10. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Margret Agusta Sigurdardottir; [2016]
    Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

    Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE