Essays about: "European tax law"

Showing result 11 - 15 of 134 essays containing the words European tax law.

  1. 11. Environmental tax as a measure for achieving sustainable development obligations in the EU

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Claessen; [2022]
    Keywords : Environmental tax measures; sustainable development goals; European Union; environmental sustainability; Law and Political Science;

    Abstract : Environmental tax measures have the potential to be great tools for achieving sustainable development goals in the EU. The different dimensions of sustainability need to be balanced in order to achieve sustainable development goals. READ MORE

  2. 12. Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the issues born thereof.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sylvie Coralie Gashi; [2022]
    Keywords : Tax law; taxations; tax allocation; territoriality; social security; social security contributions; European Union; remote worker; cross border worker; physical presence test;

    Abstract : In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. READ MORE

  3. 13. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sharon Mame Sika Värttö; [2022]
    Keywords : State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

    Abstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE

  4. 14. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jacopo Varallo; [2022]
    Keywords : Tax; Tax Law; EU Tax Law; EU Law; European Union; DAC; DAC7; Administrative Cooperation; Privacy; Data Protection; Exchange of Information; Reporting Obligation; Digital Platforms; Law and Political Science;

    Abstract : 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

  5. 15. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Hanna Rundh; [2022]
    Keywords : Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Abstract : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. READ MORE