Essays about: "taxable transactions"

Showing result 1 - 5 of 16 essays containing the words taxable transactions.

  1. 1. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Shkumbin Asllani; [2017]
    Keywords : ;

    Abstract : The free movement of people and capital has enabled individuals and businesses to engage in cross-border transactions. Global economy and the competitiveness between international groups have acknowledged the necessity for a dynamic human workforce and openness of the labour market for mobility of workers within affiliated companies and different multinational enterprises. READ MORE

  2. 2. The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Christos Charalampidis; [2017]
    Keywords : Tax Law International and European Tax Law EU VAT Directive Supply for consideration Taxable Person Video Sharing Websites Sharing Economy Youtube Concepts; Law and Political Science;

    Abstract : Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. READ MORE

  3. 3. The Effect of Attefall-houses – Can Attefall-houses assist to solve the housing shortage?

    University essay from KTH/Fastigheter och byggande; KTH/Fastigheter och byggande

    Author : Alexandra Agholme; Caroline Hammar; [2016]
    Keywords : Attefall-house; Housing shortage; secondary renting marktet; Attefallshus; bostadsbrist; andrahandsuthyrning;

    Abstract : In Stockholm, there is a great shortage of supply on the housing market and many newlyestablished on the market find it hard to find a home. During 2014 the Planning and buildingact was changed, allowing for a new kind of small buildings, so called Attefall-houses, of up to 25 sqm to be built without building permit on single family housing units. READ MORE

  4. 4. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Latifa Omri; [2016]
    Keywords : Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

    Abstract : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. READ MORE

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

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing; Transfer Pricing Adjustments; 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