Essays about: "Cross-border co-operation"
Showing result 1 - 5 of 12 essays containing the words Cross-border co-operation.
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1. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal
University essay from Uppsala universitet/Juridiska institutionenAbstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE
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2. Talsinki
University essay from Malmö universitet/Fakulteten för kultur och samhälle (KS)Abstract : Finland and Estonia, the two peripheral states of the European Union’s north-eastern corner have steadily converged since the fall of the Soviet Union, both bilaterally and in a multilateral European context. The co-operation is significant and covers multiple sectors of society. READ MORE
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3. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses
University essay from Uppsala universitet/Juridiska institutionenAbstract : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. READ MORE
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4. Transfer Pricing Documentation : - In Need Of A Harmonization?
University essay from Högskolan i Jönköping/IHH, RättsvetenskapAbstract : In today's global world where internal cross-border transactions are made in a vast amount and thereby affect the economy to a large extent the area of transfer pricing has become more important than ever. Therefore the organization for economic co-operation and de-velopment (OECD) have started the base erosion and profit shifting project which aims to prevent the exploiting of gaps and differences of regulations in different states in cross-border transactions. READ MORE
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5. Documentation fraud, Fraudulent bills of lading
University essay from Lunds universitet/Juridiska institutionenAbstract : This thesis investigates the issue of bill of lading fraud and discusses the impact of electronic bills of lading. The thesis will focus on English common law and international conventions under which the issue of bill of lading frauds will be analysed. READ MORE
