Essays about: "International taxation"

Showing result 1 - 5 of 66 essays containing the words International taxation.

  1. 1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

  2. 2. Cost-benefit analysis of cycle to work scheme : implemented in Jönköping municipality, 2016

    University essay from SLU/Dept. of Economics

    Author : Sandra Gradin; [2019]
    Keywords : CBA; active transport AT ; cycle to work scheme C2W ;

    Abstract : In a response to negative externalities such as GHG emission, health costs, infrastructural costs, noise and air pollution etc. caused by motorised transportation international organizations and governments have started promoting shifts towards active transportation such as walking and cycling. READ MORE

  3. 3. To Trust or Not to Trust in National Climate Policy : A Quantiative Macro-Analysis on The Role of Social- and Political Trust in Determining National Policy Outcomes of Climate Taxation

    University essay from Uppsala universitet/Statsvetenskapliga institutionen

    Author : Petter Bjersér; [2019]
    Keywords : ;

    Abstract : This thesis examines the role of aggregated mean levels of Social Trust and Political Trust in national climate policy outcomes of Climate Taxation. The aim of the study is to contribute with the first quantitative macro-level comparative study of how Social Trust and three different forms of Political Trust1, the independent variables, affect national climate policy outcomes of Climate Tax Revenue, the dependent variable. READ MORE

  4. 4. Rethinking traditional source concepts in a digital economy

    University essay from Uppsala universitet/Juridiska institutionen

    Author : George Daniel Costache; [2019]
    Keywords : International; tax law; OECD; digital economy; BEPS; Action 1; EU law; digital PE; DST; tax law; source taxation;

    Abstract : The purpose of this thesis is to provide meaningful understanding of the current state of business activities, which generates the need for implementing new taxing measures, analyse the challenges arising from this need, as well as their cause. Furthermore, the aforementioned challenges will be explained in the context of existing traditional taxing systems and proposed measures will be analysed. READ MORE

  5. 5. The Seeking of a Business-Optimal Transfer Price - In accordance with the Arm's Length Principle

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Oskar Paladini Söderberg; [2019]
    Keywords : Transfer pricing; game theory; skatterätt; international taxation law; Arm s length principle; Law and Political Science;

    Abstract : The search of a business-optimal transfer price has been going on for decades. One interesting solution aimed to, by the use of game theory, bargaining theory and transfer pricing, create a quantitative solution to optimize the global profits of a multinational enterprise. READ MORE