Essays about: "Corporate Taxpayer"
Showing result 1 - 5 of 6 essays containing the words Corporate Taxpayer.
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1. Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This master thesis seeks to find an answer whether the restriction on freedom of movement of person can be justified on the ground of public health and also explaining what tax implication could happen for taxpayers in the context of pandemic relating to tax treaty interpretation. The right of freedom of movement of persons will be examined from the perspective of EU law. READ MORE
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2. A legal study into the EU’s approach towards exit taxation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE
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3. 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
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4. The 2008 Indonesia’s Taxation Reform and Its Impact on Indonesian Tax Compliance
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : Indonesia had a taxation reform that was started from 2001 and ended in 2008. The taxation reform transformed both the tax regulation and tax institution. READ MORE
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5. The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. READ MORE
