Essays about: "Aggressive Tax Planning"

Showing result 11 - 15 of 18 essays containing the words Aggressive Tax Planning.

  1. 11. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Danilo Penetrante Ventajar; [2018]
    Keywords : Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

    Abstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE

  3. 12. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Åke Häggqvist; [2017]
    Keywords : EU-Rätt; EU-Law; statligt stöd; state aid; skatterätt; tax law; transfer pricing; tax competition; aggressive tax planning; Law and Political Science;

    Abstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE

  4. 13. To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Pimfah Wirawan; [2017]
    Keywords : Interest limitation rules; Thin capitalisation; compatibility; fundamental freedoms; freedom of establishment; ATAD; ATA Directive; BEPS; Base erosion and profit shifting; BEPS action 4; Law and Political Science;

    Abstract : Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. READ MORE

  5. 14. Aggressive Tax Planning – Challenge of the Digital Era

    University essay from Lunds universitet/Juridiska institutionen

    Author : Irakli Ksovreli; [2017]
    Keywords : Google Tax; iTax; Double Irish Dutch Sandwich; Tax Law; Tax planning; Aggressive Tax Planning; Apple Tax; Law and Political Science;

    Abstract : .... READ MORE

  6. 15. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Margret Agusta Sigurdardottir; [2016]
    Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

    Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE