Essays about: "Skatteplanering"
Showing result 1 - 5 of 12 essays containing the word Skatteplanering.
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1. Corporate Tax Abuse on the Business and Human Rights Agenda
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE
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2. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE
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3. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : During the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. READ MORE
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4. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE
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5. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. READ MORE
