Essays about: "tax planning"

Showing result 1 - 5 of 64 essays containing the words tax planning.

  1. 1. Skattning av skogsbestånds kapitalförräntning – utifrån Skogliga grunddata

    University essay from SLU/Dept. of Forest Resource Management

    Author : Henrik Wikman; [2019]
    Keywords : avkastning; direktavkastning; ekonomi; investering; kapitalförräntning; lönsamhet; risk; räntabilitet; slutavverkning; skattning; skog; skogliga grunddata; virke; värdetillväxt;

    Abstract : Ett skogsbestånds monetära virkesproduktionsvärde kan beräknas som bruttointäkt minus avverkningskostnad. Såväl bruttointäkt som avverkningskostnad beror på skogstillståndet; främst beståndets volym per arealenhet, medelstammens volym och virkeskvaliteten. READ MORE

  2. 2. Inkluderande stadsrum som grund för den demoratiska staden : en explorative studie

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

    Author : Karolina Wingård; [2019]
    Keywords : demokrati; medborgare; offentlighet; stadsplanering; appropriering; territorialitet; stadsrum; exkluderande design; medskapande processer;

    Abstract : Uppsatsen är en studie av litteratur som behandlar stadsrummet som en demokratisk arena, där medborgare har rätt att ta plats och komma till uttryck. Fri tillgång till dessa platser skall för varje medborgare vara en grundläggande rättighet. Dock är stadsplanering en balansgång mellan öppenhet och trygghet. READ MORE

  3. 3. The implications of in-house tax expertise on tax behavior

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Sebastian Brändholm; Gustav Nielsen; [2019]
    Keywords : Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

    Abstract : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. READ MORE

  4. 4. SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : André Myhrberg; Johannes Harnesk; [2019]
    Keywords : ESG; Sustainability; Tax Aggressiveness; Tax Planning; Finance; Business Administration;

    Abstract : The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. READ MORE

  5. 5. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

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

    Author : Sotirios Apostolou; [2018]
    Keywords : Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

    Abstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE