Essays about: "Master Thesis tax"

Showing result 1 - 5 of 40 essays containing the words Master Thesis tax.

  1. 1. Policies in the Era of Autonomous Vehicles

    University essay from KTH/Transportplanering

    Author : Liam Luciano Russell Anjos; [2023]
    Keywords : ;

    Abstract : This master thesis project analyses the impact of vehicle automation on a public transport system and private vehicles sharing a common transportation network. The main objectives of the report were to demonstrate the impacts of automation, determine the relevance of different policy instruments for mitigating the impacts of automation, and create a macroscopic model adept at performing this analysis. READ MORE

  3. 2. Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the issues born thereof.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sylvie Coralie Gashi; [2022]
    Keywords : Tax law; taxations; tax allocation; territoriality; social security; social security contributions; European Union; remote worker; cross border worker; physical presence test;

    Abstract : In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. READ MORE

  4. 3. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Hanna Rundh; [2022]
    Keywords : Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Abstract : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. READ MORE

  5. 4. Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Novanti Nayasaputri Suhana; [2021]
    Keywords : freedom of movement of person; principle of proportionality; tax implication; Law and Political Science;

    Abstract : This master thesis seeks to find an answer whether the restriction on freedom of movement of person can be justified on the ground of public health and also explaining what tax implication could happen for taxpayers in the context of pandemic relating to tax treaty interpretation. The right of freedom of movement of persons will be examined from the perspective of EU law. READ MORE

  6. 5. 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