Essays about: "comparative EU tax law"

Showing result 1 - 5 of 7 essays containing the words comparative EU tax law.

  1. 1. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Kirill Kuzhelko; [2022]
    Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

    Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

  3. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sven Uetermeyer; [2021]
    Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE

  4. 3. The notion of economic value in taxation - A comparison of valuation methods

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

  5. 4. The share capital requirement - a comparative study of its functions, problems and future.

    University essay from Lunds universitet/Juridiska institutionen

    Author : Madelene Nilsson; [2013]
    Keywords : associationsrätt; comparative company law; Law and Political Science;

    Abstract : Denna uppsats undersöker effekterna av minimikapitalkravet i relation till svenska privata aktiebolag. Aktiekapitalets ”vara eller inte vara” är något som länge debatterats, i Sverige och utanför. READ MORE

  6. 5. Pakistan GST A Comparison to EU VAT with the Focus on Abusive Practices

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Muhammad Yasir; [2011]
    Keywords : Supreme Court of Pakistan; European Court of Justice; EU VAT; Pakistan GST Bill 2010; Business and Economics;

    Abstract : ABSTRACT The paper will describe the comparative study of the GST bill 2010 of Pakistan and the EU VAT. The Bill is drafted for the purpose to introduce the modern VAT in Pakistan. The comparative study has been made to analyze the basic concept and difference of both these legal instruments. READ MORE