Essays about: "world wide taxation"
Found 5 essays containing the words world wide taxation.
-
1. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. READ MORE
-
2. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning
University essay from Lunds universitet/Institutionen för handelsrättAbstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE
-
3. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. READ MORE
-
4. Should Sweden impose excise tax on sugar-sweetened beverages in order to improve public health?
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : In recent time, several reports have been published about a more and more unhealthy population world wide, with increasing Body Mass Index (BMI) in welfare countries, such as Sweden. Diseases, such as obesity and diabetes, which is strongly connected to a high BMI, have increased and together with them also the medical expenses for society/state. READ MORE
-
5. 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
