Essays about: "Tax Law in Germany"

Showing result 1 - 5 of 9 essays containing the words Tax Law in Germany.

1. 1. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Kirill Kuzhelko; [2022]
   Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

3. 2. Turned Tables in The Global Economy : Chinese Outward Foreign Direct Investment and Cultural Risk Reduction in Sweden

   University essay from Södertörns högskola/Företagsekonomi

   Author : Carl-David Lundström; Ingrid Höllisch; [2017]
   Keywords : Outward foreign direct investment; FDI; internationalization; Uppsala model; network approach; born-global; bred-global; establishment; risk; risk reduction; Sweden; China; guanxi; guanxiwang; Hofstede; trade-facilitating organizations; investment-facilitating organizations; psychic distance; cultural distance;

   Abstract : Background: People’s Republic of China has attracted much FDI throughout the decades. According to the World Bank (2016), China has received approximately 20 per cent of the total FDI to developing countries the last ten years which has contributed to the country’s huge economic growth. READ MORE

4. 3. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Annette Beugel; [2016]
   Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

   Abstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE

5. 4. Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jón Bjarni Steinsson; [2013]
   Keywords : Thin capitalization; Interest deduction limitations rules; tax avoidance; tax planning; Iceland; Germany; Denmark.; Law and Political Science;

   Abstract : An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax.... READ MORE

6. 5. The share capital requirement - a comparative study of its functions, problems and future.

   University essay from Lunds universitet/Juridiska institutionen

   Author : Madelene Nilsson; [2013]
   Keywords : associationsrätt; comparative company law; Law and Political Science;

   Abstract : Denna uppsats undersöker effekterna av minimikapitalkravet i relation till svenska privata aktiebolag. Aktiekapitalets ”vara eller inte vara” är något som länge debatterats, i Sverige och utanför. READ MORE