Essays about: "thesis in taxation"
Showing result 1 - 5 of 151 essays containing the words thesis in taxation.
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1. The Swedish tax rules for electricity production in breach of EU tax law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. READ MORE
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2. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE
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3. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE
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4. Implied Redistributive Preferences in Canada
University essay from Uppsala universitet/Nationalekonomiska institutionenAbstract : This thesis investigates the implied social preferences for income inequality in the Canadian federal tax system from 2012 to 2019. I characterize social preferences with inverted social welfare weights derived from an optimal tax model featuring comprehensive capital and labour income taxation. READ MORE
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5. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws
University essay from Uppsala universitet/Juridiska institutionenAbstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE
