Essays about: "taxable amount"

Showing result 1 - 5 of 13 essays containing the words taxable amount.

  1. 1. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Inken Gärtner; [2016]
    Keywords : Withholding Tax; Source Taxation; Interest Taxation; Cost Deduction; Overhead Deduction; Law and Political Science;

    Abstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE

  2. 2. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing Adjustments; Transfer Pricing; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  3. 3. The VAT treatment of vouchers in cross-border trade

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Evelina Fransson; [2015]
    Keywords : Voucher; VAT; discount voucher; SPV; MPV; cross-border transactions; Law and Political Science;

    Abstract : Under a long time in the European Union, the topic of taxation of vouchers have been highly discussed. Because of the lack of harmonized rules, the Member States have individually created both definitions of different types of vouchers, and rules on how to tax the different vouchers. READ MORE

  4. 4. Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Manuel Bänziger; [2015]
    Keywords : VAT grouping; fixed establishment; VAT; Indirect Taxes; single entity; dual entity; Law and Political Science;

    Abstract : The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. READ MORE

  5. 5. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Terence Tervoort; [2015]
    Keywords : Royalties and License fees; GATT; Customs Value; European Customs Law; Transition from CCC to UCC; Import VAT; Law and Political Science;

    Abstract : As the Union Customs Code will replace the Community Customs Code with effect from 1 May 2016, the thesis focuses on the new treatment of royalty payments for customs purposes and its legal consequences. In a first step, a comparison between the Community Customs Code and the Union Customs Code reveals that importers will have to face a significant increase in the customs liability of royalty payments. READ MORE