Essays about: "Fiscal Neutrality"

Showing result 1 - 5 of 25 essays containing the words Fiscal Neutrality.

  1. 1. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alexandre Magno Ramos Paiva; [2023]
    Keywords : Arm’s Length Principle; Practicability Principle; Transfer Pricing; Fiscal Sovereignty; Commodities.;

    Abstract : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. READ MORE

  3. 2. VAT treatment of online gambling services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jaro Johannes Emil Ahonen; [2023]
    Keywords : Gambling; Online gambling; Electronically supplied services; VAT; Fiscal neutrality; Law and Political Science;

    Abstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE

  4. 3. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

  5. 4. Third Party Benefit and Implications for Input VAT Deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Gautam Agarwal; [2022]
    Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

    Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE

  6. 5. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kevin van Abswoude; [2022]
    Keywords : Economic reality; fiscal neutrality; VAT; EU; principle; VAT reality; abuse of law; legal certainty; CJEU; legal neutrality; system neutrality; external neutrality; commercial reality; economic and commercial reality; actual economic situation; real economic situation; economic approach; Law and Political Science;

    Abstract : Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. READ MORE