Search for dissertations about: "group indirect ownership"

Found 1 swedish dissertation containing the words group indirect ownership.

2. 1. Corporate form and international taxation of box corporations

   Author : Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; Finansrätt;

   Abstract : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. READ MORE