Essays about: "anti-avoidance"
Showing result 1 - 5 of 17 essays containing the word anti-avoidance.
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1. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE
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2. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights
University essay from Uppsala universitet/Juridiska institutionenAbstract : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. READ MORE
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3. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. READ MORE
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4. Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. READ MORE
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5. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. READ MORE
