Essays about: "International taxation"

Showing result 11 - 15 of 93 essays containing the words International taxation.

  1. 11. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Rufus Bloh Senyon; [2022]
    Keywords : GAAR; OECD Treaty GAAR; EU GAAR; Taxpayers Rights and Fuller s Morality of Law Principles;

    Abstract : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. READ MORE

  3. 12. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

  4. 13. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Kirill Kuzhelko; [2022]
    Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

    Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

  5. 14. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostiantyn Nemchenko; [2021]
    Keywords : digital tax; nexus; tax law; international taxation; permanent establishment; Law and Political Science;

    Abstract : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. READ MORE

  6. 15. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrii Falendysh; [2021]
    Keywords : tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

    Abstract : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. READ MORE