Essays about: "indirect taxation"

Showing result 1 - 5 of 12 essays containing the words indirect taxation.

  1. 1. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing; Transfer Pricing Adjustments; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  2. 2. A Comparative Approach to the Order of Priority of the Allocation of Taxing Rights over Business Profits in the OECD MC, the UN MC and the Andean Pact MC – The PE broadening. An Argentinean example.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Laura Mariel Alejandro; [2015]
    Keywords : OECD Model Convention; UN Model Convention; Andean Community; Andean Pact Model; Business Profits; Service PE; Service Permanent Establishment; Delivery PE; Delivery Permanent Establishment; Permanent Establishment; Argentina; Allocation of Business Profits; PE threshold; BEPS; Profit Split Method; Formulary Profit Split; Business and Economics;

    Abstract : The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. READ MORE

  3. 3. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Albin Klang; [2013]
    Keywords : VAT; Transfer Pricing; EU law; Tax law; Law and Political Science;

    Abstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE

  4. 4. The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Eleanor Campbell; [2012]
    Keywords : European Union; direct taxation; equality principle; equal treatment; Law and Political Science;

    Abstract : The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. READ MORE

  5. 5. The Beneficial Owner Concept in Civil Law Countries. Scandinavian Perspective.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alena Kryzhanouskaya; [2012]
    Keywords : beneficial ownership; tax treaty; treaty benefits; OECD; Model Tax Treaty; Law and Political Science;

    Abstract : Free movement of goods, capital, workers and services have stimulated economic and social interaction between Member States of the European Union. At the same time international trade and globalization go far beyond the scope of the EU and have a tremendous impact on various countries in the world. READ MORE