Search for dissertations about: "exemption"

Showing result 1 - 5 of 19 swedish dissertations containing the word exemption.

  2. 1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

    Author : David Kleist; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

    Abstract : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. READ MORE

  4. 2. Utilisation of health services in a transitional society : studies in Vietnam 1991-1999

    Author : Ngo Van Toan; Karolinska Institutet; Karolinska Institutet; []
    Keywords : Utilisation; expenditure; exemption; reproductive health; outpatient services; transition; Vietnam.;

    Abstract : General objective: The general objective is to assess the utilisation of public health services among different social groups in a period of rapid policy and society changes in Vietnam. Methods: Studies on the utilisation of reproductive health services were based on one household survey conducted in a lowland district in 1992 and two other surveys performed in 1991 and 1994 in a highland district. READ MORE

  5. 3. Health care pricing and payment reforms in China : the implications for health service delivery and cost containment

    Author : Qingyue Meng; Karolinska Institutet; Karolinska Institutet; []
    Keywords : China; financing; pricing policy; payment; exemption program; tuberculosis; hospital performance and charges; drug pricing; rational use of drugs;

    Abstract : China's transition into a market economy has exerted some influence on the health sector in terms of a significant growth of facilities, but it has also produced a range of destabilizing social costs. This thesis analyzes the relations between healthcare pricing and payment reforms and the different delivery aspects such as the exemption program for the poor, public health programs for tuberculosis control and the provision of hospital services. READ MORE

  6. 4. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

    Author : Marta Papis-Almansa; Institutionen för handelsrätt; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

    Abstract : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. READ MORE

  7. 5. Making the Transition to a ‘Green’ Vehicle Fleet : An analysis of the choice and usage effects of incentivising the adoption of low-emission vehicles

    Author : Jake Whitehead; Anders Karlström; Joel Franklin; Simon Washington; Gunnar Isacsson; KTH; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY;

    Abstract : Making the transition to a ‘green’ vehicle fleet is a noteworthy endeavour for any policy maker. Under the current global pressures of increasing greenhouse gas emissions there is no doubt that all efforts that can be adopted in order to improve the sustainability of our cities should be explored. READ MORE