Essays about: "taxable transactions"

Showing result 1 - 5 of 14 essays containing the words taxable transactions.

  1. 1. 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

  2. 2. 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

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

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Latifa Omri; [2016]
    Keywords : limitations; Interest; 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

  4. 4. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Josefin Nyqvist; [2015]
    Keywords : Taxable person; Skandia America; Taxable transaction; VAT-grouping; EU law; Tax law; VAT; Law and Political Science;

    Abstract : I EU-domstolens dom i FCE Bank menade EU-domtolen att ett tillhandahållande av en tjänst mellan ett huvudkontor och dess filial inte utgör en beskattningsbar transaktion då huvudkontoret och dess branch, tillsammans, utgör en och samma beskattningsbara person.Tio år senare dömde EU-domstolen i Skandia America där EU-domstolen menade att den princip som härrör från domen i FCE Bank inte är tillämplig när en filial är en medlem i en momsgrupp. READ MORE

  5. 5. 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