Essays about: "tax"

Showing result 41 - 45 of 1140 essays containing the word tax.

  1. 41. The circular economy transition in Sweden: A study of institutional constraints

    University essay from Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

    Author : Javiera Ortega Zepeda; [2023]
    Keywords : ;

    Abstract : The degradation of natural ecosystems, through biodiversity loss and resource depletion, has led to the emergence of circular economy (CE), a novel production model focused on circular flows of materials. Sweden, known for its progressive environmental policies, has since 2016 developed a circular economy policy in accordance with the European Union’s (EU) policies and its own initiative. READ MORE

  2. 42. The Higgs Width in Higgs production in association with a W+ boson

    University essay from Lunds universitet/Fysiska institutionen; Lunds universitet/Teoretisk partikelfysik - Geonomgår omorganisation

    Author : Wijeratne Mohandiramge Umashi Navisha Fernando; [2023]
    Keywords : Higgs boson; Higgs width; off-shell; on-shell; narrow-width approximation; MadGraph5_MC@NLO; W boson; supersymmetry; dark matter; Physics and Astronomy;

    Abstract : The width of the Higgs boson is a quantity that cannot be measured directly from the on-shell Higgs peak; it would have to be measured indirectly. In 2013, Caola and Melnikov developed a method to determine the Higgs width by using off-shell and on-shell cross-sections and applying the narrow-width approximation. READ MORE

  3. 43. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Madara Olmane; [2023]
    Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

    Abstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE

  4. 44. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Priyanka Kumari Prasad; [2023]
    Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

    Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE

  5. 45. Policy Incoherence in the Development of Biogas in the Road Transport Sector

    University essay from Linköpings universitet/Institutionen för tema

    Author : Natali Fanari; [2023]
    Keywords : Biogas; transport; policy incoherence; policy instruments; biogas development;

    Abstract : Sweden has one of the highest biogas potentials in the world and has been a leader in reducing fossil fuels in the transportation industry. With a goal of achieving a 70% reduction of greenhouse gas emissions in domestic transport by 2030 compared to 2010 levels and net-zero greenhouse gas emissions by 2050, despite the potential advantages of biogas implementation, its adoption in the Swedish transport sector has been limited. READ MORE