Essays about: "Tobias Egger"

Found 1 essay containing the words Tobias Egger.

  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