Essays about: "interest deduction"

Showing result 1 - 5 of 29 essays containing the words interest deduction.

  1. 1. Holistic embedding of equivalent conicity in wheelset maintenance

    University essay from KTH/Väg- och spårfordon samt konceptuell fordonsdesign

    Author : Philipp Linzbichler; [2023]
    Keywords : Railway Operation; Equivalent Conicity; Wheelset Maintenance; Smart Maintenance; Data Analysis; Järnvägsdrift; Ekvivalent Konicitet; Hjulset Underhåll; Smart Underhåll; Dataanalys;

    Abstract : With continuing digitization of railways an increasing number of data is recorded but particularly in operation advanced analysis tends to be partially rudimentary. Yet, it is essential to implement sophisticated processing for all records in order to develop more purposeful and predictive vehicle maintenance strategies that adhere to the increasing requirements imposed by the homologation. READ MORE

  3. 2. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

  4. 3. Wasted Biogas : Economic analysis of biogas recovery adjoined to existing incineration facility in Sweden

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Tobias Johansson; Theo Målsten; [2020]
    Keywords : Anaerobic Digestion AD ; Residual Waste; Food Waste; Energy Recovery; Biogas Recovery; Incineration; Sweden; Economic Assessment;

    Abstract : Biogas is of growing interest in Sweden, and a public inquiry suggested the government to set a goal of producing 10 TWh biogas in 2030 although only 2 TWh biogas was produced in Sweden in 2018 (Regeringskansliet, 2019) (Klackenberg, 2019). To achieve this optimistic goal and to meet the increased demand of biogas, new biogas production facilities needs to be built. READ MORE

  5. 4. Double Taxation Resulting from the ATAD: Is There A Relief?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Annika Soom; [2019]
    Keywords : ATAD; double taxation; CFC; interest deduction limitation rule; Law and Political Science;

    Abstract : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. READ MORE

  6. 5. The Swedish Housing Market, An Analysis of two Different Policy-Induced Shocks to the Swedish Fundamental House Prices

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Arvid Lodén; Johan Persson; [2019]
    Keywords : Fundamental house prices; macroprudential policies; interest deduction; property tax; Business and Economics;

    Abstract : This paper presents an analysis of two different policy-induced shocks to the Swedish housing market. An abolishment of the interest deduction and a reintroduced property tax. The paper closely follows the methodology presented by Bergman and Sørensen (2016). READ MORE