Essays about: "Property Tax system"
Showing result 11 - 15 of 16 essays containing the words Property Tax system.
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11. Transfer pricing, Valuating Intangibles in Practise
University essay from Lunds universitet/Juridiska institutionenAbstract : Uppsatsens syfte är att redogöra för nuvarande gällande rätt gällande internprissättning I kombination med immateriella rättigheter. Benämningen internprissättning refererar till priser i en transaktion som sker mellan bolag i en intressegemenskap. READ MORE
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12. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE
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13. Property Tax Reform in China : Optional property tax proposals and the effects on residence price
University essay from KTH/Bygg- och fastighetsekonomiAbstract : This paper gives some theoretical instructions of China’s property tax reform which include the reform of land lease system, the design of tax base, tax rates and tax relief, and also provides some interesting property tax proposals for Shanghai and estimates the effects of property tax reform on residence price.This paper selects a case study of Shanghai which can provide useful methods or findings to other cases characterized by similar traits and situations. READ MORE
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14. Rätten till Norrland : nutida strider, historisk arena
University essay from SLU/Dept. of Forest Ecology and ManagementAbstract : An introduction to the complexity which surrounds the matters of land in the northern parts of Sweden was the purpose of this thesis. The agriculture colonization, the delimitation and the development of forestry and mining business were big events which are shown from the view of property rights. READ MORE
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15. Formulary Apportionment in the European Union
University essay from Lunds universitet/Juridiska institutionenAbstract : The European Union has discussed the idea of a potential shift from a system of dividing the EU source income of multinational companies based on separate accounting and the arm's length principle, to one based on consolidated base taxation with formulary apportionment. EU businesses have for several years highlighted numerous tax obstacles in the EU that prevent them from operating on the basis consistent with the Single Market. READ MORE