Essays about: "tax advantage."

Showing result 1 - 5 of 49 essays containing the words tax advantage..

  1. 1. Unlawful State Aid Through Tax Rulings : The use of an arm’s length principle to evaluate selective advantage in Art. 107.1 of the Treaty on the Functioning of the European Union

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Måns Widstrand; [2022]
    Keywords : ;

    Abstract : .... READ MORE

  3. 2. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sharon Mame Sika Värttö; [2022]
    Keywords : State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

    Abstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE

  4. 3. The Effects of CBAM on Russian Exports

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Mykola Rozhko; [2022]
    Keywords : Carbon Border Adjustment Mechanism; EU ETS; carbon leakage; Russia; Business and Economics;

    Abstract : In 2021, the EU announced the introduction of a carbon border adjustment mechanism (CBAM) to address the carbon leakage problem, which hampers its efforts to mitigate climate change. One of the CBAM requirements is that if an export party can provide that it paid for used carbon domestically, the corresponding amount will be deducted from the EU importers. READ MORE

  5. 4. Tax incentives and environmental protection: evidence from Sweden's taxpayers' level data

    University essay from Södertörns högskola/Nationalekonomi

    Author : Mariuam Shafi; [2022]
    Keywords : Green tax incentives; green environment; theory of green tax; EGS; environmental protection;

    Abstract : Tax incentives such as investment tax credit and taxable income deductions related to the environment and climate change are becoming more popular. Introducing tax incentives related to the environment and climate change helps meet the sustainability objectives of growth and development. READ MORE

  6. 5. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE