Search for dissertations about: "principles of taxation"

Found 5 swedish dissertations containing the words principles of taxation.

  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. Taxation of Foreign Business Income within the European Internal Market : An analysis of the conflict between the objective of achievement of the European internal market and the principles of territoriality and worldwide taxation

    Author : Jérôme Monsenego; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : .... READ MORE

  5. 3. 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

  6. 4. Private Health Insurance in Sweden : Implications for the legitimacy of the public health care system

    Author : Linn Kullberg; Ulrika Winblad; Paula Blomqvist; Anna Bendz; Uppsala universitet; []
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Private health insurance; Voluntary health insurance; Public health care; Sweden; Hälso- och sjukvårdsforskning; Health Care Research;

    Abstract : The market for private health insurance (PHI) is growing in many countries with public, tax-funded health care systems. In Sweden, this development has generated an at times intense and polarised debate, exposing that the principles on which the public health care system rests in many aspects collide with the construction of PHI. READ MORE

  7. 5. Networks of urban interaction - Growth and centrality in the complex geography of urban activity

    Author : Alexander Hellervik; Chalmers tekniska högskola; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accessibility; power law; urban activity; centrality; urban growth; transport infrastructure; spatial interaction; complex networks; Zipf’s law;

    Abstract : How cities and regions grow and decline depend on technological, social and economic factors. Understanding the interplay of these forces is central in research efforts aiming to improve urban and transport planning. READ MORE