Essays about: "profit shifting"

Showing result 1 - 5 of 54 essays containing the words profit shifting.

  1. 1. Shifting paradigms in practice? Investigating the compatibility of Germany's energy cooperatives with sustainable degrowth

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Leon Bartling; [2023]
    Keywords : degrowth; community energy; cooperatives; renewable energy transition; degrowth framework for community energy; Social Sciences;

    Abstract : The concept of sustainable degrowth presents itself as a normative response to some of the most pressing socio-ecological challenges of our time. The energy sector plays a prominent role in the degrowth debate, however, there is limited conceptual and empirical understanding of how energy production and consumption might look like from a degrowth perspective and which actors might be compatible with the degrowth ideals. READ MORE

  3. 2. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Emilia Karlsson; [2023]
    Keywords : ;

    Abstract : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. READ MORE

  4. 3. ”Alla” är välkomna hit : exkluderande design på stationstorgen i Hyllie och Rosengård

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Anna Ekstrand; Thilde Brolin; [2023]
    Keywords : exkluderande design; stadsplanering; nyliberalism; postpolitik; Malmö; Rosengård; Hyllie;

    Abstract : Tiggeriförbud och visitationszoner är frågor som allt oftare debatteras i dagens samhälle. Samtidigt som kontrollen över våra offentliga rum blir allt strängare betonas vikten av en levande stadsmiljö. READ MORE

  5. 4. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

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

    Author : Douglas Linton Wahlgren; [2023]
    Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE

  6. 5. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Andrea Rosato; [2022]
    Keywords : tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Abstract : .... READ MORE