Essays about: "Indirect Taxation"
Showing result 11 - 15 of 17 essays containing the words Indirect Taxation.
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11. The Beneficial Owner Concept in Civil Law Countries. Scandinavian Perspective.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Free movement of goods, capital, workers and services have stimulated economic and social interaction between Member States of the European Union. At the same time international trade and globalization go far beyond the scope of the EU and have a tremendous impact on various countries in the world. READ MORE
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12. Taxation : a critical discussion of the present tax system in Kosovo
University essay from Ekonomihögskolan, ELNUAbstract : Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and analysis of the taxsystem in existing and essentially established theory. READ MORE
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13. The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities
University essay from IHH, RättsvetenskapAbstract : This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. READ MORE
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14. International Financial Reporting Standards - Effects on Swedish taxation
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The aim of this thesis is to examine the legal situation with regard to the IFRS-transition in Sweden. Sweden has a close linkage between accounting and taxation, which means that accounting rules have a material impact on taxation. IFRS currently applies only on group level, and the group is not subject to tax. READ MORE
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15. Tax Treatment of Losses in the European Union - possibilities and challanges
University essay from Lunds universitet/Juridiska institutionenAbstract : The European Union today consists of 25 Member States. The Member States all have different tax systems and different rates of taxation. A few Council Directives have been adopted in order to harmonize direct taxation between the Member States, but none regarding cross-border losses. READ MORE
