Essays about: "double taxation"

Showing result 16 - 20 of 73 essays containing the words double taxation.

  1. 16. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  3. 17. Compensating adjustments - An international perspective

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

    Author : Oskar Paladini Söderberg; [2018]
    Keywords : Skatterätt; finansrätt; fiscal law; transfer pricing; compensating adjustments; economic double taxation; Law and Political Science;

    Abstract : The purpose of this essay is to investigate if there exist any differences in the handling of compensating adjustments between Sweden and the UK and why these differences exist together with what consequences it may bring. Differences were identified, such as the fact that the UK only allows for compensating adjustments in an upward direction whilst Sweden accepts adjustments in both directions. READ MORE

  4. 18. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Shkumbin Asllani; [2017]
    Keywords : ;

    Abstract : The free movement of people and capital has enabled individuals and businesses to engage in cross-border transactions. Global economy and the competitiveness between international groups have acknowledged the necessity for a dynamic human workforce and openness of the labour market for mobility of workers within affiliated companies and different multinational enterprises. READ MORE

  5. 19. Cooperation between Member States in presence of double VAT in the Union : Analysis of the state of the law and recent developments by the ECJ

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sandra Isabet; [2017]
    Keywords : VAT; cooperation; double taxation; double VAT;

    Abstract : .... READ MORE

  6. 20. The Commission Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Will it resolve the remaining double taxation issues within the EU?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Jiawen Xi; [2017]
    Keywords : Double taxation; European Union; Double taxation resolution; Arbitration Convention; ATAD; Law and Political Science;

    Abstract : Double taxation has been widely accepted that constitutes an obstacle to the functioning of the single market. The European Union has adopted some uniform measures to have double taxation eliminated, for example, the Parent-Subsidiary Directive and the Interest-Royalty Directive. READ MORE