Essays about: "Tax Law in France"

Showing result 1 - 5 of 6 essays containing the words Tax Law in France.

  1. 1. Where is a digital company taxed?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Enora Boudinet; [2023]
    Keywords : Tax law; Digital company; a place of taxation; Permanent establishment; Traditional principle; Law and Political Science;

    Abstract : The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. READ MORE

  2. 2. Police violence and the state: The negotiation of the boundaries between legitimated and illegitimate police violence in the context of the gilets jaunes protests

    University essay from Lunds universitet/Rättssociologiska institutionen

    Author : Merle Emrich; [2022]
    Keywords : police violence; protest movements; protest policing; gilets jaunes; loi anticasseurs; loi sécurité globale; France; Walter Benjamin; Hannah Arendt; discourse; Social Sciences;

    Abstract : The French gilets jaunes (yellow vest) protest movement, sparked by a planned carbon fuel tax in 2018 is marked by numerous injuries and mutilations of protesters by police, and characterised by a shift towards a more confrontational protest policing strategy. Viewing protest policing and police violence as interlinked with political processes, this thesis explores the question of how the boundaries between sanctioned and unsanctioned police violence are (re-)negotiated in the intersections of law (enforcement) and politics in the specific context of the gilets jaunes movement. READ MORE

  3. 3. 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

  4. 4. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sylvie Coralie Gashi; [2021]
    Keywords : DST; French DST; France; European Union; Turnover taxes; Ability-to-pay principle; Vodafone case C75 18; Tesco Global case C-323 18; Commission v.Poland C-562 19 P; Commission v.Hungary C-596 19 P; State Aid rules; Fundamental Freedoms; Law and Political Science;

    Abstract : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. READ MORE

  5. 5. Turned Tables in The Global Economy : Chinese Outward Foreign Direct Investment and Cultural Risk Reduction in Sweden

    University essay from Södertörns högskola/Företagsekonomi

    Author : Carl-David Lundström; Ingrid Höllisch; [2017]
    Keywords : Outward foreign direct investment; FDI; internationalization; Uppsala model; network approach; born-global; bred-global; establishment; risk; risk reduction; Sweden; China; guanxi; guanxiwang; Hofstede; trade-facilitating organizations; investment-facilitating organizations; psychic distance; cultural distance;

    Abstract : Background: People’s Republic of China has attracted much FDI throughout the decades. According to the World Bank (2016), China has received approximately 20 per cent of the total FDI to developing countries the last ten years which has contributed to the country’s huge economic growth. READ MORE