Search for dissertations about: "law of neutrality"

Showing result 1 - 5 of 13 swedish dissertations containing the words law of neutrality.

  1. 1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    University dissertation from Jönköping : Jönköping International Business School

    Author : Pernilla Rendahl; Högskolan i Jönköping.; Göteborgs universitet.; Gothenburg University.; [2008]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Nedladdningsbara tjänster kan lätt tillhandahållas över landsgränser, vilket innebär att köpare och säljare kan befinna sig i olika stater. Mervärdesskatten är dock en nationell skatt som beläggs dessa tjänster. Detta innebär att samma tjänst kan bli beskattad i flera olika stater (sk. dubbelbeskattning),  t. READ MORE

  2. 2. Impartial or Uninvolved? : The Anatomy of 20th Century Doctrine on the Law of Neutrality

    University dissertation from Stockholm : Juridiska institutionen

    Author : Pål Wrange; Stockholms universitet.; [2007]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; neutrality; law of neutrality; collective security; international legal doctrine; history of international law; conceptual history; international legal theory; LAW JURISPRUDENCE Other law International law; RÄTTSVETENSKAP JURIDIK Övrig rätt Folkrätt; folkrätt; Public International Law;

    Abstract : This work focuses on neutrality as a discourse in the 20th century. I have looked at a number of doctrinal texts and read them both as legal arguments and as texts with philosophical and political implications. Therefore, this is a piece of intellectual (or conceptual) history in international law. READ MORE

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

    University dissertation from Uppsala : Iustus Förlag AB

    Author : David Kleist; Göteborgs universitet.; Gothenburg University.; [2012]
    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. 4. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    University dissertation from Jönköping : JIBS

    Author : Anna Gerson; Högskolan i Jönköping.; [2009]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; LAW JURISPRUDENCE Financial law; RÄTTSVETENSKAP JURIDIK Finansrätt; LAW JURISPRUDENCE Other law European law; RÄTTSVETENSKAP JURIDIK Övrig rätt EU-rätt;

    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

  5. 5. Copyright Protection of Software under the TRIPS Agreement - Software reengineering and reverse engineering in the context of international trade law

    University dissertation from Jönköping : JIBS

    Author : Jonas Ledendal; Lund University.; Lunds universitet.; [2010]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international intellectual property law; copyright; world trade law; legal protection of software; software reverse engineering;

    Abstract : In 1994, the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) was adopted as part of the Agreement Establishing the World Trade Organization (WTO). Pursuant to the TRIPS Agreement copyright protection of computer programs for the first time had received explicit recognition on the international level. READ MORE