Essays about: "sale tax"

Showing result 1 - 5 of 10 essays containing the words sale tax.

  1. 1. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Henri Ahtiainen; [2022]
    Keywords : Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

    Abstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE

  3. 2. Förmögenhetsutveckling vid skogsöverlåtelser : överlåtelseformens påverkan på parternas finansiella ställning över tid

    University essay from SLU/Dept. of Economics

    Author : Carl Filip Hjälte; Magnus Wretemark; [2019]
    Keywords : generationsskifte; skog; förmögenhetsutveckling; skogsägande; skogsöverlåtelse;

    Abstract : En stor andel av svenskt skogsbruk bedrivs inom ramarna för familjeägda, ofta mindre, skogsfastigheter. Generationsskiftena utgör en utmaning för dessa familjeskogsbruk, bland annat på grund av de stora värdena i fastigheten, de långa omloppstiderna, skattelagstiftningen och syskons lagenliga krav på kompensation. READ MORE

  4. 3. Techno-economic assessment of switching to biofuels - the potential of replacing propane in two Swedish factories

    University essay from KTH/Energiteknik

    Author : CHRISTINA PAPAIOANNOU; [2016]
    Keywords : ;

    Abstract : Potentialen för växling av en fossil gasol system för biobränslen undersöks i denna studie. Sju möjliga bränsleövergångsscenarier identifieras för två företag i Sverige. De tekniska aspekterna av de alternativa biobränslen, kapital och drift- och underhållskostnader och CO2-utsläpp i det gäller kostnader diskuteras i avhandlingen. READ MORE

  5. 4. EU VAT treatment of expenses connected with the sale of shares

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Pablo David Casabe; [2015]
    Keywords : Tax; VAT; EU Law; Shares; European Court of Justice; Law and Political Science;

    Abstract : The purpose of this work is to propose an interpretation of the law as it stands today in order to provide a coherent and cohesive legal framework regarding the treatment of expenses connected with the sale of shares. In order to achieve such purpose, this work includes an extensive analysis of the case-law of the European Court of Justice regarding this subject matter and a critical study of the doctrine that has addressed this topic. READ MORE

  6. 5. Supply & value chain analysis of onions in Ethiopia

    University essay from SLU/Dept. of Energy and Technology

    Author : Hanna Daniels; Stefan Fors; [2015]
    Keywords : logistics; trade; transport; energy; agriculture; Africa;

    Abstract : Ethiopia is a developing country situated on Africa’s horn. Ethiopia ranks 173rd on United Nations human development index where the least developed country ranks 186. About 85% of all Ethiopians are employed in agriculture. Onion is one of the basic ingredients in the Ethiopian cuisine and thus an important crop. READ MORE