Essays about: "thesis on taxation of a company"

Showing result 1 - 5 of 15 essays containing the words thesis on taxation of a company.

  1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ismail Quttineh; [2023]
    Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

  3. 2. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Erik Bertilsson; Albin Skure; [2019]
    Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

    Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE

  4. 3. Fringe benefits taxation The case of company cars as fringe benefits in Sweden : The case of company cars as fringe benefits in Sweden

    University essay from KTH/Industriell ekonomi och organisation (Inst.)

    Author : Jessica Schering; [2018]
    Keywords : Fringe benefits; Fringe benefits taxation; Company cars; Welfare effects; Deadweight loss; Car exernalities.; Förmånsbil; Löneförmån; Förmånsbeskattning; Välfärdseffekt; Dödviktsförlust; Bilex-ternaliteter.;

    Abstract : While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. READ MORE

  5. 4. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  6. 5. Techno-economic assessment of switching to biofuels - the potential of replacing propane in two Swedish factories

    University essay from KTH/Energiteknik

    Author : CHRISTINA PAPAIOANNOU; [2016]
    Keywords : ;

    Abstract : Potentialen för växling av en fossil gasol system för biobränslen undersöks i denna studie. Sju möjliga bränsleövergångsscenarier identifieras för två företag i Sverige. De tekniska aspekterna av de alternativa biobränslen, kapital och drift- och underhållskostnader och CO2-utsläpp i det gäller kostnader diskuteras i avhandlingen. READ MORE