Essays about: "Art. 115 TFEU"

Found 2 essays containing the words Art. 115 TFEU.

1. 1. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Tobias Egger; [2023]
   Keywords : Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

   Abstract : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. READ MORE

3. 2. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Gabija Ramanauskaite; [2021]
   Keywords : EU Law; International tax law; OECD; Pillar One; Nexus; Law and Political Science;

   Abstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE