Essays about: "Tax law"

Showing result 6 - 10 of 340 essays containing the words Tax law.

1. 6. Managing microplastics: A study of recent development in the EU and the UN

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Hilda Björkman; [2023]
   Keywords : EU-rätt; EU law; folkrätt; public international law; internationell miljörätt; international environmental law; mikroplast; microplastics; Law and Political Science;

   Abstract : På grund av plasts ubikvitet i världens hav utvecklas rättsliga instrument för att motverka de negativa miljöeffekterna av plast. Denna uppsats analyserar kritiskt två nya rättsliga utvecklingar inom den internationella miljö-rätten: förordning (EU) 2023/2055 om mikroplaster (som en del av REACH-initiativet) och utvecklingen av ett globalt FN-plasttraktat. READ MORE

3. 7. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Wihan Esterhuizen; [2023]
   Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

4. 8. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Felix Honnér; [2023]
   Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

   Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

5. 9. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Madara Olmane; [2023]
   Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

   Abstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE

6. 10. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Priyanka Kumari Prasad; [2023]
   Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

   Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE