Essays about: "Direct Taxation"
Showing result 6 - 10 of 64 essays containing the words Direct Taxation.
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6. 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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7. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE
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8. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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9. A legal study into the EU’s approach towards exit taxation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE
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10. The great potential on the Brazilian market : A study of different types of acquisition strategies on the Brazilian market
University essay from Södertörns högskola/Institutionen för samhällsvetenskaperAbstract : Background: Emerging economies is more fragile for global actions than developed markets, and they struggle to keep the economic growth consistent. Brazil, as an emerging economy, has one of the higher growth in the world, but the country has had some difficulties during the last years and foreign direct investments have decreased. READ MORE
