Essays about: "tax planning"

Showing result 1 - 5 of 60 essays containing the words tax planning.

  1. 1. 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

  2. 2. Methodically selecting a test framework for RESTA literature review

    University essay from Umeå universitet/Institutionen för datavetenskap

    Author : Timmy Olsson; [2018]
    Keywords : ;

    Abstract : Representational state transfer (REST), is an architecture style for network related software. It was proposed by Roy Thomas Fielding as his Ph.D. dissertation in the year 2000. READ MORE

  3. 3. Employment forecasting using data from the Swedish Public Employment Service

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Johan Wikström; [2018]
    Keywords : Forecasting; Machine Learning; LSTM; SARIMA; Arbetsförmedlingen; Swedish Public Employment Service;

    Abstract : The objective of this thesis is to forecast the number of people registered at the Swedish Public Employment Service (Arbetsförmedlingen) that will manage to get employment each month and examine how accurate the forecasts are. The Swedish Public Employment Service is a government-funded agency in Sweden working to keep the unemployment rate low. READ MORE

  4. 4. Characterisation of Used Lead-Acid Batteries for Feed Optimisation in Secondary Lead Production

    University essay from Luleå tekniska universitet/Institutionen för samhällsbyggnad och naturresurser

    Author : Linda Neiström; [2018]
    Keywords : Lead-acid battery; Boliden Bergsöe; Secondary lead production; Characterisation; Lead; Plastic separation;

    Abstract : Used lead-acid batteries are the main raw material in secondary lead production. Technologicalprogress in the car industry, have raised concerns regarding the lead-acid battery’s leading positionas electrochemical storage system in the future. READ MORE

  5. 5. Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Elke Schwär; [2018]
    Keywords : DAC6; Directive on Administrative Cooperation 2011 16 EU; mandatory disclosure; intermediaries; tax transparency; reportable cross-border arrangements; right against self-incrimination; right to confidentiality; human rights; fundamental rights; Charter of Fundamental Rights of the European Union; Article 6 ECHR; Article 8 ECHR; Article 47 CFREU; Article 7 CFREU; European Convention on Human Rights; aggressive tax planning; criminal charges; penalties; Law and Political Science;

    Abstract : Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. READ MORE