Essays about: "Digital Services Tax"

Showing result 1 - 5 of 23 essays containing the words Digital Services Tax.

1. 1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : André Dammert; [2023]
   Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

   Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

3. 2. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Tobias Egger; [2023]
   Keywords : Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

   Abstract : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. READ MORE

4. 3. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Deniz Çatmaz; [2023]
   Keywords : Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

   Abstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE

5. 4. Where is a digital company taxed?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Enora Boudinet; [2023]
   Keywords : Tax law; Digital company; a place of taxation; Permanent establishment; Traditional principle; Law and Political Science;

   Abstract : The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. READ MORE

6. 5. Building Brand Trust in E-Government among Socially Vulnerable Groups: A CaseStudy on The Swedish Tax Agency

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Nejla Salkovic; Ebba Freidenvall; [2022]
   Keywords : Brand Trust; Affective Trust; Cognitive Trust; E-Government; E-services; Information Quality; System Quality; Service Quality; Digitalization;

   Abstract :  The purpose of this thesis is to gain an understanding of how public agencies can increase theirbrand trust by adapting technologies and digital strategies which target inclusiveness forsocially vulnerable groups. To obtain the research purpose, the study explores how the SwedishTax Agency work to adapt its digital tools and the ways in which these digital tools contributeto gaining brand trust. READ MORE