| 1. |
- Gerson, Anna, 1977-
(författare)
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Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)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. Such over taxation is likely to cause the cross-border group cash-flow disadvantages, liquidity problems, reduced expansion possibilities and it might also effect the organisation and location of the group’s business activities. This study has two research aims; firstly to analyse unilateral compensation of losses in foreign subsidiaries de lege lata, and secondly to analyse the consequences of different alternatives, as well as refraining from taking specific measures, upon opening up a unilateral system to cover also foreign losses de lege ferenda. In these respects, the experiences from the Austrian and Danish unilateral loss-compensation systems, under which losses incurred in foreign subsidiaries are acknowledged, serve as valuable sources of information. The findings in the study are evaluated based on the fundamental objectives that ought to be balanced from the perspective of the group as well as the loss-granting state. These objectives are; the recognition of the ability of the cross-border group, seen as an economic unit, to pay taxes; the prevention of double dip of losses, and the prevention of arbitrary as well as permanent income shifting between MS.
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| 2. |
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| 3. |
- Rendahl, Pernilla
(författare)
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Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)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. the tax burden is carried by the final consumer. In the middle of the 20th century the Internet opened up the possibility for electronic commerce. Many problems arise when the rapid evolution of techniques related to e-commerce is mixed with the objective of consumption taxation, particularly in cross-border supplies to consumers. This study focuses on the cross-border consumption taxation on digital supplies in business to consumer e-commerce from an international coordination perspective. The study presented in this book covers a comparative study of EC VAT, Australian GST and Canadian GST concerning how digital supplies are taxed in business to consumer cross-border supplies. It particularly focuses on if there are risks for double taxation and unintentional non-taxation and identifying the causes for such cases. In addition the possible remedies for double taxation and unintentional non-taxation are discussed. The findings in the study are evaluated based on rationality, which refers to if the consumption taxation upholds the principles that are part of the OECD, Ottawa Taxation Framework Conditions. The principles that are part of the Framework Conditions are; neutrality, efficiency, certainty and simplicity, effectiveness and fairness and flexibility.
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| 4. |
- Kristoffersson, Eleonor, 1972-, et al.
(författare)
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The Swedish Experience
- 2022
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Ingår i: Taxation and Cultural Heritage. - Amsterdam, The Netherlands : International Bureau of Fiscal Documentation (IBFD). - 9789087227449 - 9789087227456 - 9789087227463 ; , s. 247-262
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Bokkapitel (refereegranskat)
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| 5. |
- Trenta, Cristina, Associate professor, docent, 1967-
(författare)
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VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Peer-to-peer (P2P) is just the most prominent among a number of new technologies and social phenomena which allow easy searching, downloading, and sharing of resources online.P2P networks are increasingly becoming an important medium for the exchange of digital information, in both legitimate and illegitimate scenarios. New business models are prefigured, pioneered, and fostered by early adopters and innovative companies, but the disruptive, personal, many-to-many model P2P enables has largely framed it also as a threat to the media and content industries as a whole. All digital or digitizable media products, software, films and music in particular, whose distribution models have been overlaid by the new, different and largely unorthodox technologically-driven social dynamics of large-scale sharing face an unprecedented challenge, an interesting opportunity, and the risk of legal double-standards. Taxation is a particularly critical element, with vast repercussions on the development of a mature, profitable market.But do P2P transactions fall within the field of consumption taxation? Should they? Will they in the foreseeable future? What benefits businesses enterprises, the international community, the EU and national tax authorities might achieve by considering them fully integrated with the different VAT systems? What fiscal, and hence economic, consequences might result from classifying a file-sharing operation as liable of consumption taxation for all players involved? Would this create a new market and foster economic growth?The status quo for digital and media supplies using P2P technologies will be analyzed in detail within the framing of an interdisciplinary approach. Challenges and opportunities will be assessed through the lenses of consumption taxation and copyright law, and measured against the two foundational powers of a state, the power to apply taxation and the power to punish unlawful action.P2P networks and technologies are going to play a critical role in the distribution of digital content. Whether as a convenient, alternative, economically-sound channel to distribute content through, or as a legal wasteland, remains to be seen. Hopefully, this book will help the conversation along
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| 6. |
- Westberg, Annika, 1972-
(författare)
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Becoming an Adult : Living Conditions and Attitudes among Swedish Youth
- 2005
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis studies youth from different perspectives. These are the life phaseand the generational perspectives, which have been studied via questions of establishment and individualisation. The main question is whether young people are different because they have not made socially important transitions into adulthood or if they are different because they have grown up under different circumstances than earlier generations. The consequences of the outcome are important because they can indicate what kind of society young people will reproduce. The following conclusions are drawn: First, there are clear effects of social structurations (class of origin and gender) in the lives of young people. They affect the distribution of attitudes towards welfare state expenditures as well as the economic effects in a long-term perspective. Second, there is rather weak importance of role transitions in relation to what young people believe is important for adulthood, role transitions’ importance for the distribution of attitudes towards the welfare state as well as role transitions’ importance in a long-term perspective. Third, increasing age and subtle socialisation processes may be an explanation to the rather weak meaning of role transitions, cause adjustments to surrounding contexts and people’s expectations. It is concluded that the life phase perspective is a more accurate way of viewing young people, mainly because of the impact of social structurations, which are believed to contribute to continuous reproduction rather than complete change of society.
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