http://hdl.handle.net/10398/1 2013-05-18T23:58:25Z 2013-05-18T23:58:25Z Schmidt, Peter Koerver http://hdl.handle.net/10398/8695 2013-05-15T11:52:23Z 2013-05-15T00:00:00Z

Dansk CFC-beskatning Schmidt, Peter Koerver Emnet for denne afhandling er dansk skatteretlig CFC-lovgivning. Denne form for lovgivning går kort fortalt ud på, at aktionæren i et selskab under særlige omstændigheder skal medregne en andel af selskabets indkomst til sin egen skattepligtige indkomst, selvom selskabet ikke har udloddet udbytte til aktionæren. I international sammenhæng er CFC en forkortelse for Controlled Foreign Corporation (eller Company), og som forkortelsen antyder, finder sådanne regler normalt kun anvendelse, hvis selskabet er kontrolleret af aktionæren og er hjemmehørende i udlandet. Med andre ord angår CFC-beskatning normalt indkomsten i udenlandske datterselskaber. Uden CFC-regler vil beskatningen af aktionæren normalt være udskudt til det tidspunkt, hvor det udenlandske datterselskab udlodder udbytte til aktionæren, eller hvor aktionæren afstår sin aktiepost i det udenlandske datterselskab. I andre tilfælde vil beskatning hos aktionæren slet ikke finde sted. Såfremt det land, hvori det udenlandske datterselskab er hjemmehørende, ikke beskatter datterselskabets indkomst eller kun beskatter indkomsten med en lav sats, er der således mulighed for at skatteudskydelse eller skatteundgåelse kan forekomme, hvis aktionæren indretter sig således, at indkomst oppebæres af det udenlandske datterselskab i stedet for hos aktionæren selv. Det grundlæggende formål med afhandlingen er – ved anvendelse at den retsdogmatiske metode – at analysere dansk CFC-lovgivning og praksis med henblik på at udlede gældende ret på området – de lege lata. I den forbindelse er det tillige hensigten at identificere uklarheder samt vurdere, om de danske CFCregler strider mod indgåede dobbeltbeskatningsoverenskomster eller EU-retten. Et yderligere formål med afhandlingen er at vurdere, hvorvidt dansk CFC-lovgivning kan anses for at imødekomme visse retspolitiske hensyn, og såfremt dette ikke er tilfældet at komme med alternative bud på, hvordan de danske CFC-regler med fordel kan udformes. Med andre ord har afhandlingen også haft til formål at komme med betragtninger de lege ferenda Dansk CFC-beskatning for selskaber kan finde sted hvis tre hovedbetingelser opfyldes: 1) Selskabet er moderselskab for et datterselskab (kontrolbetingelsen), 2) datterselskabets CFC-indkomst udgør mere end halvdelen af datterselskabets samlede skattepligtige indkomst (indkomstbetingelsen), og 3) datterselskabets finansielle aktiver gennemsnitligt i indkomståret udgør mere end 10 % af selskabets samlede aktiver (aktivbetingelsen). Såfremt CFC-betingelserne opfyldes, er retsvirkningen, at moderselskabet skal medregne hele datterselskabets indkomst til den moderselskabets egen skattepligtige indkomst – med creditlempelse for den af datterselskabet betalte skat. Afhandlingen indeholder en omfattende analyse af ovennævnte betingelser for CFC-beskatning samt retsvirkningen heraf, og det fremhæves bl.a., hvor disse ganske komplekse regler indeholder fortolkningsmæssige vanskeligheder.

2013-05-15T00:00:00Z Linder, Stefan Foss, Nicolai J. http://hdl.handle.net/10398/8693 2013-05-07T09:16:46Z 2013-05-07T00:00:00Z

Agency Theory Linder, Stefan; Foss, Nicolai J. Agency theory studies the problems and solutions linked to delegation of tasks from principals to agents in the context of conflicting interests between the parties. Beginning from clear assumptions about rationality, contracting and informational conditions, the theory addresses problems of ex ante (“hidden characteristics”) as well as ex post information asymmetry (“hidden action”), and examines conditions under which various kinds of incentive instruments and monitoring arrangements can be deployed to minimize the welfare loss. Its clear predictions and broad applicability have allowed agency theory to enjoy considerable scientific impact on social science; however, it has also attracted considerable criticism. [99 words]

2013-05-07T00:00:00Z Foss, Nicilai J. Klein, Peter G. Linder, Stefan http://hdl.handle.net/10398/8692 2013-05-06T11:53:30Z 2013-05-06T00:00:00Z

Organizations and Markets Foss, Nicilai J.; Klein, Peter G.; Linder, Stefan Austrian economics focuses on markets, but has much to say about organizations. In particular, Austrian insights on the structure of production, the heterogeneity and subjectivity of resources, the nature of uncertainty, the role of monetary calculation, and the function of the entrepreneur provide solid foundations for a distinctly Austrian theory of organizations. We review these insights, discuss recent literature on Austrian economics and the theory of the firm, and suggest new directions for developing and extending an Austrian approach to organizations.

2013-05-06T00:00:00Z Ratner, Helene http://hdl.handle.net/10398/8691 2013-05-06T06:43:16Z 2013-05-06T00:00:00Z

Anthropology as multi-natural ontology? Ratner, Helene As her title indicates, Marianne de Laet suggests that social epistemology could be thought of as anthropology, in terms of how this mode of knowing has helped flesh out the social dimensions of scientific knowledge. She does so firstly, by accounting for how anthropological methods and concepts have contributed to science and technology studies (STS) by providing an alternative to “believing the natives” i.e., scientists, hence challenging positivist and objectivist accounts of science. She then specifies selected analytical insights of anthropology. The concepts ‘culture’ and ‘practice’, she argues, enable us to learn how “knowledge is social in an epistemic sense” (2012, 421). She concludes her argument by questioning the distinction between epistemology and ontology, maintaining that anthropology is social epistemology. De Laet touches several key debates in the history of STS and much of her commentary on the sociality of knowledge is difficult to disagree with. There are however, also some elements in her argument with which I wish to engage critically. These include the relationship between anthropology and STS and the relationship between the concepts of culture and ontology. I will do so by drawing my inspiration from a contemporary a debate across STS and anthropology that — like de Laet — regards entanglements of epistemology and ontology, practice, and materiality. This project is also known as post- ANT and empirical philosophy in STS (Mol 2002; Gad and Bruun Jensen 2010, 55-80; Law and Hassard 1999) and lateral, multi-natural and ontological engagements in anthropology (Maurer 2005; Riles 2000; Strathern 2004 [1991]; Carrithers et al. 2010, 152-200; Viveiros de Castro 2004, 463-484). De Laet mentions some of the same sources. I will focus my commentary on these debates’ implications for the concept of culture and “our terminological tinkering” (2012, 420). My aim is to provide a different account of what anthropology has to offer STS and, as a consequence, to keep some interesting tensions open between the conceptual and the empirical, between “us” and “them”, which I believe de Laet resolves too quickly.

2013-05-06T00:00:00Z