Essays about: "European tax law"

Showing result 21 - 25 of 134 essays containing the words European tax law.

1. 21. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market

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

   Author : Gabija Ramanauskaite; [2021]
   Keywords : EU Law; International tax law; OECD; Pillar One; Nexus; Law and Political Science;

   Abstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE

3. 22. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

   University essay from Göteborgs universitet/Graduate School

   Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
   Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

   Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE

4. 23. Comparison of all language versions as a method of interpreting EU Tax Law-With some reflections from South Africa

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kudzai Talent Gwaindepi; [2020]
   Keywords : CILFIT multilingualism twenty-four languages language versions comparison requirement literal interpretation EU tax law South Africa; Law and Political Science;

   Abstract : CILFIT is a landmark case when it comes to language issues in interpreting EU law. But its criteria have raised many practical implications which have hitherto not been sufficiently dealt with. READ MORE

5. 24. The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Danila Oborin; [2020]
   Keywords : Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development; Law and Political Science;

   Abstract : The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. READ MORE

6. 25. 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