Advanced search

Found 4 swedish dissertations matching the above criteria.

  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. 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

  6. 4. Maternal morbidity in Uganda : studies on life-threatening pregnancy complications in low-income settings

    Author : Pius Okong; Karolinska Institutet; Karolinska Institutet; []
    Keywords : Life threatening; pregnancy complications; maternal morbidity; audits; near miss; HIV; abortion; risk factors; endometritis-myometritis; adolescents; transition; Uganda.;

    Abstract : Introduction: Life-threatening complications in pregnancy rarely achieves public health prominence in the same way as maternal mortality partly because they represent a wide spectrum of conditions. The improved level of care in many high-income countries has significantly reduced morbidity and risk of death from these conditions. READ MORE