Essays about: "Customs law"

Showing result 1 - 5 of 29 essays containing the words Customs law.

  1. 1. The notion of economic value in taxation - A comparison of valuation methods

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : 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

  2. 2. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  3. 3. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juha Tuominen; [2018]
    Keywords : arm s length principle; customs law; customs valuation; Hamamatsu; tax law; transfer pricing; Law and Political Science;

    Abstract : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. READ MORE

  4. 4. Merger Control Post-Brexit - An Analysis of the Future EU-UK Relationship and the Potential Effects on UK Merger Control

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Amanda Persson; [2018]
    Keywords : Brexit; UK; United Kingdom; England; Great Britain; EU; European Union; Storbritannien; Europeiska Unionen; M A; Mergers and Acquisitions; Merger Control; Merger Law; Företagskoncentration; Law and Political Science;

    Abstract : After the Brexit referendum on the 23rd of June 2016 it is evident that the UK might be leaving the EU. In light of EU law, and the leave-campaign, the question of what will happen to UK merger control post-Brexit is especially riveting due to the internationality of merger control and the high impact of EU-control on competition law. READ MORE

  5. 5. Finding Semantically Related Terms on the Web Using Random Indexing : Detecting New Drugs on the Dark Web

    University essay from Uppsala universitet/Institutionen för informationsteknologi

    Author : Elinor Forsman; [2015]
    Keywords : ;

    Abstract : There is an emerging international phenomenon of new drugs that have not previously existed being manufactured and then traded over the Internet. In many cases law enforcement agencies and customs have problems keeping track of all these new drugs causing them to have problem to make appropriate responses to the situation. READ MORE