Search for dissertations about: "Economic Double Taxation"

Found 3 swedish dissertations containing the words Economic Double Taxation.

  2. 1. Corporate Tax Integration and the Cost of Capital

    Author : Tobias Lindhe; Paolo Panteghini; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Corporate Tax Integration; Economic Double Taxation; International Double Taxation; Cost of Capital; the New View of Equity; the Traditional View of Equity; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

    Abstract : This thesis consists of an introduction and three self-contained chapters.Chapter I summarizes and relates the thesis to a larger context in the area of corporate tax integration. In particular, the main findings are related to the ongoing tax harmonization debate within the EU. READ MORE

  4. 2. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Author : Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    Abstract : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. READ MORE

  5. 3. VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks

    Author : Cristina Trenta; Björn Westberg; Frans Vanistendael; Stefan Olsson; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : Peer-to-peer (P2P) is just the most prominent among a number of new technologies and social phenomena which allow easy searching, downloading, and sharing of resources online.P2P networks are increasingly becoming an important medium for the exchange of digital information, in both legitimate and illegitimate scenarios. READ MORE