Essays about: "artificial avoidance"

Showing result 1 - 5 of 18 essays containing the words artificial avoidance.

  1. 1. Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Amela Juka; [2016]
    Keywords : Treaty shopping; Treaty abuse; Anti-abuse rules; Double non-taxation; CJEU; LOB Clause; PPT rule; wholly artificial arrangements ; GAAR; BEPS; BEPS action 6; OECD; EU Fundamental Freedoms; EU law; Law and Political Science;

    Abstract : In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. READ MORE

  2. 2. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Margret Agusta Sigurdardottir; [2016]
    Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

    Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE

  3. 3. How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maria Wettersten; [2016]
    Keywords : Permanent establishment; BEPS action 1; BEPS action 7; artificial avoidance; Law and Political Science;

    Abstract : The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificial avoidance of the status of a permanent establishment, the use of transfer pricing rules in order to artificially allocate the profits of a permanent establishment to low tax states and finally that some enterprises that operate within the digital economy can avoid the status of a permanent establishment due to the lack of physical presence. READ MORE

  4. 4. To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dejan Pucar; [2015]
    Keywords : EU Tax Law; Swedish Tax Law; Anti-Avoidance Rules; Interest Deduction Limitation Rules; Freedom of Establishment; Law and Political Science; Business and Economics;

    Abstract : The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has stated that the rules are incompatible with the fundamental freedoms of EU law. READ MORE

  5. 5. Welfare assessments performed on Gotland ponies used as restorers of landscape biodiversity in the project “The Gotland pony as a conservationist – a way to promote biodiversity and conserve an endangered breed”

    University essay from SLU/Dept. of Animal Environment and Health

    Author : Isabella Heiwe; [2015]
    Keywords : welfare quality; gotlandsruss; ferala hästar; extensivt bete; hästar som naturvårdare; hullbedömning; BCS; beteende; fysiologi; biologisk mångfald; häst; horse; gotland ponies; landscape biodiversity; conservationist; endangered breed;

    Abstract : In Sweden the use of forests and outfields as pastures for livestock has decreased during the 20th century due to modern forestry, a diminished human population in the countryside, government grants for better pastures and a more widespread use of artificial fertilizers. This has resulted in a radical change when it comes to biological diversity. READ MORE