Essays about: "indirect taxation"

Showing result 16 - 17 of 17 essays containing the words indirect taxation.

1. 16. Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions

   University essay from IHH, Rättsvetenskap

   Author : Gajane Ovsepian; [2005]
   Keywords : EC Tax law; pensions; cross-border; occupational pensions; life as-surances; EG skatterätt; pensioner; gränsöverskridande; tjänstepensioner; liv-försäkringar;

   Abstract : Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. READ MORE

3. 17. Tricky Taxation: The Evolution of EU Rules Regarding Cross-Border Loss Shifting and Their Impact on Business Locational Decisions

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Lina Mockeliùnaitè; [2004]
   Keywords : direct tax harmonisation; multinational enterprise; investment location; cross- border loss relief; Management of enterprises; Företagsledning; management; Business and Economics;

   Abstract : Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic integration after the creation of Economic and Monetary Union. However, because of political sensitivity of taxation only indirect taxes are harmonised in the EU, while direct tax competition between Member States stays. READ MORE