Essays about: "taxable transactions"

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

  1. 1. 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

  2. 2. 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

  3. 3. 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

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

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Evelina Fransson; [2015]
    Keywords : VAT; Voucher; 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

  5. 5. 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 : fixed establishment; VAT grouping; 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