Essays about: "treatment of Loans"

Showing result 1 - 5 of 8 essays containing the words treatment of Loans.

1. 1. Marketplace lending - A study of the relationship between alternative lenders and commercial banks

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Anna Lindell; Cajsa Sernelin; [2020]
   Keywords : Marketplace Lending; FinTech; Consumer Credit; FAS 166 167; P2P lending;

   Abstract : Using a conceptual framework developed by Tang (2019), this paper examines whether Marketplace lending platforms operate as substitutes or complements to bank lending in terms of borrower credit quality and loan size. Employing data on 85,660 loans funded by LendingClub from 2009-2012, we investigate the relative difference in U.S. READ MORE

3. 2. 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

4. 3. Behind the mask

   University essay from Lunds universitet/LUMID International Master programme in applied International Development and Management

   Author : Augusto Bozzi; [2015]
   Keywords : Coping Strategies; Labour Migrants; Vulnerability; Tuberculosis; Food Security; Tajikistan; Social Sciences;

   Abstract : By using Tajikistan as a case, this study adopted a qualitative approach to understand the different dimensions which make households of migrants with tuberculosis vulnerable to food insecurity. A vulnerability framework was used to identify the risks that tuberculosis poses on households’ availability, accessibility and utilization of food. READ MORE

5. 4. To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Dejan Pucar; [2015]
   Keywords : EU Tax Law; Swedish Tax Law; Anti-Avoidance Rules; Interest Deduction Limitation Rules; Freedom of Establishment; Law and Political Science; Business and Economics;

   Abstract : The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has stated that the rules are incompatible with the fundamental freedoms of EU law. READ MORE

6. 5. Is Credit Enough? The Critical Component of Business Training for Microentrepreneurial Performance

   University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

   Author : Louise Lombach; Joneca Meurling; [2012]
   Keywords : Microentrepreneurship; Microfinance; Business Training; Human Capital; Financial Capital;

   Abstract : Due to commercialization of the microfinance industry, fewer MFIs offer business training to their clients. The debate whether commercialization of microfinance is good or not takes two positions; the minimalist model which emphasizes that specialization on credit alone is the key to poverty alleviation, and the credit-plus approach in which credit alone will not accomplish poverty reduction. READ MORE