15 uppsatser
Koppling eller frikoppling
… yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings. The relationship between accounting and taxation can be divided into three different categories, material where the …
- Skatteverkets förslag till förändring
… in Sweden while the recipient of the interest has a limited liability of taxation or is not liable of taxation at all. The limitations on interest deduction aim to preclude such operations and the main purpose is to preserve the Swedish tax base from tax revenue loss. The …
är det hållbart?
… principle of pre-dictability. The conflict is based on the state´s interest of taxation that the principle against the abuse of rights could be considered to intend to protect and a taxpayer's right to certainty in taxation. For the taxpayer’s certainty to be fulfilled, she …
En analys av förenligheten med etableringsfriheten
… purchase value and acquisition cost shall be calculated when a company enters taxation in Sweden. A company who enters taxation in Sweden is taxed as if the assets have been acquired at the time of the move. The Swedish rules can be incompatible with EU law if the rules restrict …
En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
… by several consultive bodies for being unpredictable for the liable of taxation. The rules have also been criticized by the European Court of Justice for breaches EU law. A future modification of the existing interest deduction limitation rules is therefore highly likely. The …
En undersökning om vad barn kan lära sig genom pedagogiska dataspel i förskolan
… is because the interest deduction limitation rules do not provide an effective taxation as a result of the rules are unpredictable and allows for tax schemes. The authors does not believe that the negative effects caused by the fact that the rules are unpredictable will be …
Är den svenska skattebasen skyddad?
… is because the interest deduction limitation rules do not provide an effective taxation as a result of the rules are unpredictable and allows for tax schemes. The authors does not believe that the negative effects caused by the fact that the rules are unpredictable will be …
ur ett civilrättsligt och skatterättsligt perspektiv
… basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the …
ett regelverk för alla?
… to explain and understand the attitude towards the current accounting and taxation debate of the parties concerned. Delimitations: The investigation is delimited to concern Swedish parent companies listed on the Stockholm stock exchange. The investigation is furthermore …
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 …
… pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related …
För schablonbeskattning ? i tiden
Title: The Investment Savings Account ” Standard Taxation ” Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a …
En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?
… which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition. Another alternative is the UK's Enterprise Investment Scheme (EIS), which offers a package of tax reliefs that becomes applicable when an individual invests in …
The Role of Most Favoured Nation Treatment
… of FDI. One area where recent years activities have the potential to affect taxation in EU is the area of EC law and bilateral tax treaties. The activity has concerned the question whether there should be community most favoured nation (MFN) treatment in bilateral tax treaties …
… for further research: As further research, the connection to taxation is suggested, as well as a qualitative study focusing on the people of the board of directors.
