Essays about: "tax equity"
Showing result 1 - 5 of 50 essays containing the words tax equity.
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1. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
University essay from Lunds universitet/Institutionen för handelsrättAbstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE
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2. Relative or Discounted Cash Flow Valuation on the Fifty Largest US-Based Corporations on Nasdaq : Which of these valuation methods provides the most accurate valuation forecast?
University essay from Linnéuniversitetet/Institutionen för management (MAN)Abstract : The topic of this Bachelor Thesis is “Which of these valuation methods provides the most accurate valuation forecast”. Assuming that the year is 2020, the goal of this thesis is to forecast the future stock prices of the fifty largest US-based companies on the Nasdaq stock exchange for 2021 and 2022. READ MORE
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3. Targeted interest deduction limitation rules post-Lexel
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE
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4. Border Carbon Adjustment and Inequality: Distributional Equity Concerns About the EU CBAM's Impacts in South Africa
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : Border carbon adjustment (BCA) policies are increasingly discussed as an instrument to avoid carbon leakage; however, their social implications are not well understood. Nevertheless, the EU introduced its CBAM, which will take effect in 2026. READ MORE
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5. Taxing the Digital Economy in Developing Countries - A Legal Comparison Between OECD’s Pillar One and UN’s Article 12B
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Beskattning av den digitala ekonomin har varit en av de mest centrala delarna i den internationella skattekontexten under det senaste decenniet. Digitaliseringen har gett upphov till nya affärsmodeller som har lett till ett ökat tryck på det internationella skattesystemet som inrättades på 1920-talet. READ MORE
