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Showing result 1 - 5 of 18 essays matching the above criteria.
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1. VAT treatment of online gambling services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE
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2. Link between Transfer Pricing and Customs Union Regulations
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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3. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE
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4. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. READ MORE
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5. Is sharing caring? An analysis of the VAT treatment of certain sharing platforms
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Delningsekonomins framfart har inneburit stora positiva effekter på marknaden, genom att bl.a. skapa nya arbetstillfällen och öka konkurrenskraften på marknaden. Det har samtidigt blivit tydligt att traditionell lagstiftning inte helt täcker denna nya affärsmodell och dess aktörer. READ MORE