Search for dissertations about: "ability to pay principle"
Found 2 swedish dissertations containing the words ability to pay principle.
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1. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark
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
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2. Anti-doping – a legitimate effort? : Elite athletes' perspectives on policy and practice
Abstract : The global anti-doping enterprise in sport is a comprehensive system in which the athlete is at the centre of regulation, scrutiny and control. There is limited knowledge about the implications of this extensive control system for athletes and about how athletes perceive the system; little is known about possible consequences of these implications and perceptions for the legitimacy of the system. READ MORE