Essays about: "tax compliance thesis"

Showing result 11 - 15 of 23 essays containing the words tax compliance thesis.

1. 11. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kostadin Pavlov; [2017]
   Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

   Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

3. 12. The re-launched CCCTB proposal - an analysis of its compliance with Protocol (No 2) on the application of the principles of subsidiarity and proportionality

   University essay from Lunds universitet/Juridiska institutionen

   Author : Oskar Cimmerholm; [2016]
   Keywords : EU law; Tax law; Law and Political Science;

   Abstract : This thesis analyses the compliance of the CCCTB directive proposals with certain aspects of Protocol (No 2) on the Application of the Principles of Subsidiarity and Proportionality. The thesis presents the various CCCTB proposals issued by the European Commission in 2011 and 2016. READ MORE

4. 13. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Oleksandr Koriak; [2016]
   Keywords : Treaty Shopping; Treaty Abuse; BEPS; GAAR; PPT; Principal Purpose Test; Anti-Abuse Rules; EU Fundamental Freedoms; Law and Political Science;

   Abstract : On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. READ MORE

5. 14. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Elise Krumholz; [2015]
   Keywords : Skatterätt; internprissättning; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

   Abstract : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. READ MORE

6. 15. The VAT Treatment of Small Undertakings in the EU

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruth Abraham Negash; [2014]
   Keywords : Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

   Abstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE