Essays about: "Fiscal neutrality"
Showing result 1 - 5 of 25 essays containing the words Fiscal neutrality.
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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 institutionenAbstract : 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
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2. VAT treatment of online gambling services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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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 handelsrättAbstract : 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
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4. Third Party Benefit and Implications for Input VAT Deduction
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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5. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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