Essays about: "Taxable person"

Showing result 1 - 5 of 17 essays containing the words Taxable person.

  1. 1. Third Party Benefit and Implications for Input VAT Deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Gautam Agarwal; [2022]
    Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

    Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE

  3. 2. How Does a Reduction in the Marginal Tax Rate Affect Labor Supply in the Short-Term for Top-Income Earners?

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Olof De Blanche; Alexandra Jonason; [2022]
    Keywords : Labor supply; Marginal Tax Rate; Progressive Taxation; Top Incomes;

    Abstract : This paper studies the labor market in Sweden after a cut in the top-income marginal tax rate, by conducting a difference-in-difference analysis on data over wages in Sweden two years after the policy change. We find large, positive and significant results on an aggregate level, but insignificant ambiguous results on an income per person level. READ MORE

  4. 3. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jose Suazo Pariona; [2021]
    Keywords : Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

    Abstract : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. READ MORE

  5. 4. EU VAT and the sharing economy : The relationship between the concept of "taxable person" and Airbnb and Uber

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Calle Lidström; [2020]
    Keywords : ;

    Abstract : .... READ MORE

  6. 5. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maija Vilhelmiina Simola; [2020]
    Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

    Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE