Search for dissertations about: "related to business tax thesis"

Showing result 1 - 5 of 48 swedish dissertations containing the words related to business tax thesis.

2. 1. Corporate Disclosures Regulations : Social Solution or a Problem?

   Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

   Abstract : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). READ MORE

4. 2. 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

5. 3. Government e-service delivery : identification of success factors from citizens' perspective

   Author : Parmita Saha; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Industriell marknadsföring; Industrial Marketing;

   Abstract : The successful adoption of new technologies helps governments achieve efficiency in their implementation and delivery of public services to citizens. The objective behind various e-government initiatives has shifted in recent years towards establishing services that cater more to citizens' needs and offer greater accessibility. READ MORE

6. 4. Transport and environment incentive policy instruments : effects and interactions

   Author : Xing Liu; Lars Hultkrantz; James Odeck; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Congestion pricing; Equity effects; Modal choice; Social marginal cost; Externalities; Transport taxation; Carbon tax; Carbon leakage; Computable General Equilibrium Model; VTTS; Simultaneous decision model; Random utility model; Logistics cost minimization; Additionality; Klimp; Climate subsidy program; Subsidy; CDM; Business Studies; Företagsekonomi;

   Abstract : This dissertation studies issues related to the evaluation of the effects and interactions of transport and environmental incentive policy instruments. Essay 1: Green cars sterilize congestion charges: a model analysis of the reduced impact of Stockholm road tolls calibrates a modal-choice model with data from the Stockholm road toll and uses it to study the sensitivity of congestion toll effects to some seemly subtle changes in the toll system design and external circumstances. READ MORE

7. 5. 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