Essays about: "tax avoid"

Showing result 21 - 25 of 40 essays containing the words tax avoid.

  1. 21. What Can EU Learn from Canada in Corporate Income Taxation?

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : Johanna Killander; [2012-04-25]
    Keywords : ;

    Abstract : This paper studies the race to the bottom in corporate income tax rates that has been argued to happen in federal or semi-federal structures and in particular in Canada and the EU, where the highest corporate tax rates have fallen from about 55 percent to approximately 35 percent since the mid 1980’s. Harmonizing tax rates across all the polities forming a common market space is often promoted as a way to avoid this “race to the bottom in taxes” and prevent a possible under provision of public goods. READ MORE

  3. 22. Advanced Pricing Arrangements : Development of the Swedish legislation

    University essay from IHH, Rättsvetenskap

    Author : Axel Wedin; [2012]
    Keywords : Advanced Pricing Arrangements; Transfer Pricing; Tax Law; prissättningsbesked; internprissättning; skatterätt;

    Abstract : In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. READ MORE

  4. 23. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

  5. 24. Integration of Increasing Wind Power into Electricity Grid in China: With a Focus on Institutional Matters

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Ouyang Xin; [2012]
    Keywords : wind power; power system; grid integration; China; Denmark; Earth and Environmental Sciences;

    Abstract : This thesis focuses on what can be done from institutional prospective to integrate increasing amount of wind power to the system in China. By looking into what are current grid integration problems in China at institutional level and how the best insternational practice, the Danish grid integration, look like and the lessons from institutional prospective and comparison between two systems are made. READ MORE

  6. 25. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Benjamin Morris; [2011]
    Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

    Abstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE