Essays about: "Corporate taxation"

Showing result 1 - 5 of 55 essays containing the words Corporate taxation.

  1. 1. 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 handelsrätt

    Author : Ismail Quttineh; [2023]
    Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Abstract : 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

  3. 2. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : 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

  4. 3. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection

    University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Author : Arnold Kramer; Gentrit Dobreva; [2023]
    Keywords : Corporate Income Taxation; Corporate Income Taxation System; Tax Perceptions; SMEs; The Slippery Slope Framework; Complexity; Distributional Fairness; Retributive Fairness; Procedural Fairness; Growth; Tax Benefits; Privacy; Punishment; Trust;

    Abstract : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. READ MORE

  5. 4. Data Privacy Laws & Social Media Governance : A comparative analysis of Tik Tok & Meta/Facebook using EU, US, and China’s Data Privacy Laws

    University essay from Malmö universitet/Institutionen för globala politiska studier (GPS)

    Author : Robin V. L. Aitken; [2023]
    Keywords : data privacy laws; liberalism; new constructivism; realism; social media governance;

    Abstract : This academic investigation examines the intersection between International Relations (IR), data privacy laws, and social media governance. The case studies are of Tik Tok & Facebook/Meta where we begin the research by taking a comparative analysis of the US congressional hearings of Mark Zuckerberg (CEO of Facebook/Meta) in 2018 and Shou Zi Chew (CEO of Tik Tok) in 2023. READ MORE

  6. 5. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Andrea Rosato; [2022]
    Keywords : tax; international tax; OECD; BEPS; Pillar 2; base erosion; profit shifting; anti-avoidance; corporate inversions; TCJA; tax cuts and jobs act; United States; US; law; US tax law; international tax law; taxation; tax planning; aggressive tax planning;

    Abstract : .... READ MORE