347 uppsatser · sida 9 av 24
Innebär tillägget verksamheten i övrigt en faktisk utvidgning av avdragsrätten för FoU i förhållande till den tidigare lydelsen av IL 16 kap 9 §?
… and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to …
Sett utifrån ett delägarperspektiv
… activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains. In the statutory text there is no definition of what shall be regarded …
… such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the …
Praktiska problem i kontrollerna av företag
Uppsatsen avser att undersöka hur Skatteverkets kontroller av företagare går till praktiskt. Utifrån detta ska uppsatsen utreda vilka problem som finns i det praktiska arbetet som Skatteverket gör i de olika kontrollformerna. Studien bygger på en kvalitativ metod vilken valts …
… the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that …
Hur kommer dessa förändringar att påverka inkomstskattelagen och skatteflyktslagen?
Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i …
nutida strider, historisk arena
… 14th century it was a common opinion that the King had the legality to impose taxes upon the birkarla men. During the 16th century these two forms of societies more frequently began to run into each other. The state of Sweden perceived the development in the northern parts …
… for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can …
… is to illustrate how payments of damages between companies are treated from a taxation point of view, and to analyse, in a tax law perspective, the consequences that follow the transactions. Furthermore, a comparison is made between damages and transactions similar to damages …
… is often qualified and well educated, but the wage situation is low. The tax legislation for businesses in Ukraine is very tricky and bureaucratic. But the tax legislation for farm-businesses in Ukraine is very favourable. The financing is the hardest part in starting and …
Analys av om gällande rätt är tillfredställande för lösning av tvister som uppkommer till följd av justeringar av internprissättningar
… transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement …
… financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal …
-En studie av 50 företag i Stockholm
… concerning the boundaries between firm and individual with respect to wealth taxation ” for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an …
En utredning baserad på etableringsfriheten i artiklarna 43 EG och 48 EG
Den internationella rätten utgörs av mellanstatliga samarbeten mellan suveräna stater på olika områden. De suveräna staterna har exklusiv behörighet att lagstifta inom sina territorier och således har ingen annan stat rätt att stifta lagar som blir gällande på en annans stats …
En uppsats om direktivets effekter i Sverige
Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av …
