Essays about: "taxable amount"

Showing result 11 - 15 of 18 essays containing the words taxable amount.

1. 11. The Scope of the Schumacker Doctrine - A case study of thresholds and rules that take into account the ability to pay

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sofia Larsson; [2014]
   Keywords : Tax law; International; European; ECJ; Schumacker; Law and Political Science;

   Abstract : The aim with this thesis is to clarify the scope of the Schumacker doctrine and specifically to answer the questions "Which tax rules are considered to take into account the ability to pay?" and "What are the thresholds for determining when a non-resident is in a comparable situation to that of a resident?". The findings of the study are that such rules are difficult to identify, since there are considerable differences between countries and the aim of the rules vary. READ MORE

3. 12. Transfer Pricing in European Union VAT Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Brimar Aðalsteinsson; [2013]
   Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

   Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE

4. 13. Taxation of Multi-National Enterprises - State and corporate responsibility regarding the issue of transfer pricing

   University essay from Lunds universitet/Juridiska institutionen

   Author : Cecilia Siegbahn; [2013]
   Keywords : Public international law; Skatterätt; Transfer pricing; Law and Political Science;

   Abstract : Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. READ MORE

5. 14. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Benjamin Morris; [2011]
   Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

   Abstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE

6. 15. Value Added Tax : the Right to Deduct in Case of Carousel Fraud

   University essay from IHH, Rättsvetenskap

   Author : Helen Andersson; Karolina Franzén; [2008]
   Keywords : Value Added Tax; the right to deduct; carousel fraud; Mervärdesskatt; avdragsrätt; karusellhandel;

   Abstract : Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. READ MORE