Essays about: "Indirect tax"

Showing result 1 - 5 of 37 essays containing the words Indirect tax.

  1. 1. The Higgs Width in Higgs production in association with a W+ boson

    University essay from Lunds universitet/Fysiska institutionen; Lunds universitet/Teoretisk partikelfysik - Geonomgår omorganisation

    Author : Wijeratne Mohandiramge Umashi Navisha Fernando; [2023]
    Keywords : Higgs boson; Higgs width; off-shell; on-shell; narrow-width approximation; MadGraph5_MC@NLO; W boson; supersymmetry; dark matter; Physics and Astronomy;

    Abstract : The width of the Higgs boson is a quantity that cannot be measured directly from the on-shell Higgs peak; it would have to be measured indirectly. In 2013, Caola and Melnikov developed a method to determine the Higgs width by using off-shell and on-shell cross-sections and applying the narrow-width approximation. READ MORE

  3. 2. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Tobias Egger; [2023]
    Keywords : Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

    Abstract : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. READ MORE

  4. 3. Assessing the Risks of Investments in On-Site Photovoltaic Systems : A Study on the Swedish Property Market

    University essay from KTH/Fastighetsföretagande och finansiella system

    Author : Hannes Ernhagen; Lukas Skärvinge; [2023]
    Keywords : Photovoltaic; Renewable energy; Risk; Sustainability; Solceller; Förnybar energi; Risk; Hållbarhet;

    Abstract : One of the biggest challenges facing our world and our societies is climate change. The transition towards a society where our energy does not come from fossil fuels, but rather renewable energy, has proven to be one of the most powerful methods to reduce climate change. READ MORE

  5. 4. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrea Toresson; [2023]
    Keywords : VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

    Abstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE

  6. 5. 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