Essays about: "uniform taxation"
Showing result 1 - 5 of 11 essays containing the words uniform taxation.
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1. The Commission Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Will it resolve the remaining double taxation issues within the EU?
University essay from Lunds universitet/Juridiska institutionenAbstract : Double taxation has been widely accepted that constitutes an obstacle to the functioning of the single market. The European Union has adopted some uniform measures to have double taxation eliminated, for example, the Parent-Subsidiary Directive and the Interest-Royalty Directive. READ MORE
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2. Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning taxation of foreign earned income from employee stock option and share programs that was earned before the employee moved to Sweden and became a Swedish tax resident, but was actually paid to the employee after that point. READ MORE
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3. Does a new tax system have an economic impact on a forest investment?
University essay from SLU/Dept. of EconomicsAbstract : The Swedish forest owners own more than half of the productive forest land in Sweden. Interest in investing in forestry has increased in recent years which are reflected in price developments in forest land over the last 10 years. Businesses engaged in forestry are often operated as a private firm. READ MORE
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4. The Beneficial Owner Concept in Civil Law Countries. Scandinavian Perspective.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Free movement of goods, capital, workers and services have stimulated economic and social interaction between Member States of the European Union. At the same time international trade and globalization go far beyond the scope of the EU and have a tremendous impact on various countries in the world. READ MORE
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5. Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results
University essay from Lunds universitet/Institutionen för handelsrättAbstract : After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. READ MORE
