Essays about: "Tax Sovereignty"

Showing result 6 - 10 of 21 essays containing the words Tax Sovereignty.

1. 6. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures

   University essay from Lunds universitet/Juridiska institutionen

   Author : Andréas Vidmar; [2017]
   Keywords : EU law; fiscal law; competition law; law; State aid; tax measures; The apple case; APAs; the derogation method; fiscal autonomy; tax rulings; Law and Political Science;

   Abstract : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. READ MORE

3. 7. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Inken Gärtner; [2016]
   Keywords : Source Taxation; Withholding Tax; Interest Taxation; Cost Deduction; Overhead Deduction; Law and Political Science;

   Abstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE

4. 8. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Juliane Fiebig; [2016]
   Keywords : Hybrid Mismatches; Hybrid Financial Instruments; Double Taxation; Double Non-Taxation; Tax Abuse; BEPS; Anti-Tax Tax Avoidance; Tax Arbitrage; Law and Political Science;

   Abstract : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. READ MORE

5. 9. International corporate taxation and developing economies: is global tax harmonization desirable and feasible?

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : David Palomera Zaidel; [2016]
   Keywords : International taxation; corporate tax; tax avoidance; tax competition; tax harmonization; Social Sciences; Business and Economics;

   Abstract : Greater capital mobility and financial integration have generated greater tax avoidance and international tax competition. This has modified negatively the tax systems of countries that keep taxing corporate profits: the system is now more inefficient, might be more regressive and tax authorities have less sovereignty. READ MORE

6. 10. Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Rebecca Hägg; [2015]
   Keywords : Cross-border; Permanent Establishment; Double Tax Convention; the Territoriality Principle; Losses; Exemption Method; Loss Utilization; Law and Political Science; Business and Economics;

   Abstract : The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. READ MORE