Essays about: "Anna Baranowska"
Found 2 essays containing the words Anna Baranowska.
University essay from Lunds universitet/Juridiska institutionen
Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE
2. Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clausesUniversity essay from Lunds universitet/Institutionen för handelsrätt
Abstract : The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. READ MORE