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Showing result 1 - 5 of 238 swedish dissertations matching the above criteria.

2. 1. Child Support Law in California and Sweden : a Comparison Across Welfare State Models

   Author : Elizabeth Stuart Perry; Viola Boström; Pär Hallström; Nick Wikeley; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; child support; family law; comparative law; comparative family law; Scandinavia; welfare state; California family law; Swedish family law; welfare law; financial consequences of divorce; solo parent households; sociology of the family; social democratic welfare state model; liberal welfare state model; child support reform; child support enforcement; child maintenance; United States child support; child support theory; underhåll till barn; underhållsbidrag; underhållsstöd; välfärdsmodeller; Kalifornien; amerikansk familjerätt; familjerätt; family law;

   Abstract : Ensuring just distribution of and adequate funding for children whose parents do not live together is a global legal challenge. It affects many families as well as every legal jurisdiction’s welfare state and family law. READ MORE

4. 2. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

   Author : Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

   Abstract : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. READ MORE

5. 3. 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

6. 4. 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

7. 5. 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