Essays about: "Cross-border situations"
Showing result 1 - 5 of 38 essays containing the words Cross-border situations.
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1. NO ONE LEFT BEHIND? The ability of EU policies to support the capabilities of stateless people facing climate change-induced disasters
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : Statelessness is an issue that has affected Europe since the end of World War II, as nation-state boundaries have constrained which people have a nationality and which do not. In the instance of a climate change-induced disaster, stateless people are hyper-marginalised for two distinct reasons: they tend to live in high-risk locations, and they are in danger of being overlooked by state institutions. READ MORE
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2. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE
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3. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE
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4. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE
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5. 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
