Essays about: "EU Taxation"
Showing result 1 - 5 of 111 essays containing the words EU Taxation.
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1. Paving the Way to Sustainability: Assessing the Impacts of Carbon Border Tariffs on the Steel Industry
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This paper seeks to provide insights into the effects of carbon border tariffs and to offer guidance for policymakers. The focus is directed towards the steel sector - a major contributor to carbon dioxide emissions, where production practices vary significantly among countries, leading to differences in pollution levels. READ MORE
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2. The Swedish tax rules for electricity production in breach of EU tax law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. READ MORE
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3. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE
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4. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE
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5. Reduce, Reuse, Reshape - Evaluating EU Policies on plastic for sustainable transition of plastic packaging system to align with the 3Rs
University essay from Lunds universitet/LUCSUSAbstract : The global surge in plastic production, particularly single-use packaging, has triggered pressing environmental and health concerns. Addressing this crisis necessitates transformative shifts within the plastic packaging system, prioritizing the reduction, reuse, and recycling of plastic packaging. READ MORE
