Essays about: "Goods and Services Tax"

Showing result 1 - 5 of 15 essays containing the words Goods and Services Tax.

  1. 1. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

  3. 2. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  4. 3. The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Christos Charalampidis; [2017]
    Keywords : Tax Law International and European Tax Law EU VAT Directive Supply for consideration Taxable Person Video Sharing Websites Sharing Economy Youtube Concepts; Law and Political Science;

    Abstract : Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. READ MORE

  5. 4. UK post-Brexit; The Service Economy Fallacy

    University essay from Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Author : Thanh Huong Le; Malin Karlsson; [2017]
    Keywords : service economy fallacy; Brexit; UK;

    Abstract : In June 2016, UK chose to terminate the EU membership. The negotiation period for the exit (Brexit) has started at a time the UK economy has become increasingly dependent on the service sector as the main engine of job generation and a source of export demand. READ MORE

  6. 5. Tracing the Effects of Fiscal Policy on the Greek Macroeconomy: A Structural VAR Analysis

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Maria Dimou; [2015]
    Keywords : Structural Vector Autoregressions SVAR ; fiscal policy; fiscal multipliers; real effects;

    Abstract : This paper contributes towards extending previous work done on the estimation of the real effects of fiscal-policy shocks within the context of the Greek economy and, in so doing, focuses on the reaction of private consumption and investment. Special attention is also paid to the determination of the theoretical framework that best describes the properties of the data. READ MORE