Search for dissertations about: "EU Tax"

Showing result 1 - 5 of 29 swedish dissertations containing the words EU Tax.

  2. 1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    Author : Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. READ MORE

  4. 2. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Author : Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Abstract : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. READ MORE

  5. 3. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

    Author : Marta Papis-Almansa; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

    Abstract : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. READ MORE

  6. 4. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions

    Author : Yvette Lind; Mats Tjernberg; Jan Kellgren; Mattias Derlén; Martin Berglund; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; jurisprudence; direct taxation; international tax law; EU tax law; tax treaties; social security law; the fundamental freedoms; disparities; reversed discrimination; legal pluralism; rättsvetenskap; direkt beskattning; socialförsäkringar; gränsarbete; diskriminering; rättspluralism; skatteavtal;

    Abstract : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. READ MORE

  7. 5. Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis

    Author : Peter Stigson; Hans Lundberg; Jinyue Yan; Tobias Persson; Mälardalens högskola; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Sweden; climate change; climate policy; energy policy; EU ETS; Kyoto Protocol; emissions trading; renewable energy certificates; energy tax; carbon dioxide tax; voluntary agreements; environmental law; energy utilities; basic industry; Sverige; klimatförändringar; klimatpolitik; energipolitik; EU ETS; Kyotoprotokollet; utsläppshandel; el-certifikat; energiskatter; koldioxidskatt; frivilliga avtal; program för energieffektivisering; miljölagstiftning; energiproducenter; basindustri; INTERDISCIPLINARY RESEARCH AREAS; TVÄRVETENSKAPLIGA FORSKNINGSOMRÅDEN; Energy- and Environmental Engineering; energi- och miljöteknik;

    Abstract : The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). READ MORE