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Showing result 1 - 5 of 21 essays matching the above criteria.
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1. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions
University essay from Uppsala universitet/Juridiska institutionenAbstract : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. READ MORE
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2. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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3. A legal study into the EU’s approach towards exit taxation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. READ MORE
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4. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE
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5. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU
University essay from Lunds universitet/Juridiska institutionenAbstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE