Essays about: "Exemption Method"

Showing result 1 - 5 of 21 essays containing the words Exemption Method.

1. 1. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Anastasia-Kyriaki Iliopoulou; [2018]
   Keywords : VAT Groups; Cost-Sharing Exemption; Law and Political Science;

   Abstract : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. READ MORE

3. 2. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Margret Agusta Sigurdardottir; [2016]
   Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

   Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE

4. 3. Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Rebecca Hägg; [2015]
   Keywords : Cross-border; Permanent Establishment; Double Tax Convention; the Territoriality Principle; Losses; Exemption Method; Loss Utilization; Law and Political Science; Business and Economics;

   Abstract : The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. READ MORE

5. 4. Pursuing Hybrid Entrepreneurship in Academia : A study about identifying influencing factors correlated to academic entrepreneurship

   University essay from Umeå universitet/Företagsekonomi

   Author : Niklas Hammarström; Viktor Nylén; [2014]
   Keywords : ;

   Abstract : Hybrid entrepreneurship is a relatively new term referring to someone who want to try out his or hers business idea and entrepreneurial skill while still remaining at their wage-work in order to reduce their personal financial risk. In the academia this is quite a usual phenomenon where researchers and other academic personnel develop new ventures based on the research they are working on. READ MORE

6. 5. EU Competition Law and Environmental Protection - Integrate or Isolate?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Victor Sand Holmberg; [2014]
   Keywords : EU law; Competition law; Environmental law; Article 101 TFEU; Law and Political Science;

   Abstract : The European Commission has, in recent years, adopted an economic, consumer welfare-driven approach in its competition policy. Since the “modernisation” of the European competition law in 2004, the Commission has stated that “objective economic benefits” are necessary for the exemption in Article 101(3) TFEU to apply. READ MORE