Search for dissertations about: "company tax thesis"

Showing result 1 - 5 of 7 swedish dissertations containing the words company tax thesis.

2. 1. 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

4. 2. Essays on inheritance, small businesses and energy consumption

   Author : Sebastian Escobar; Mikael Elinder; Katarina Nordblom; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; estates; bequests; inheritance taxes; tax evasion; tax avoidace; liquidity; entrepreneurship; small business; sub-metering; environment; smart meters; energy conservation; quasi experiment;

   Abstract : Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. READ MORE

5. 3. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

   Author : Peter Nilsson; Institutionen för handelsrätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

   Abstract : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. READ MORE

6. 4. Investments in a long-term perpective - how a family company has built its assets

   Author : Asgeir B. Torfason; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

   Abstract : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. READ MORE

7. 5. Household and corporate behaviour under uncertainity

   Author : Erik Ekman; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi; Economics; Nationalekonomi; nationalekonomi; Economics;

   Abstract : Household and corporate behaviour under uncertainty is examined in five self-contained essays. Thefirst four essays are focused on household behaviour with an emphasis on the role of housing and thelast essay is on optimal corporate financial in relation to the tax system. READ MORE