Essays about: "Tax ruling"
Showing result 1 - 5 of 12 essays containing the words Tax ruling.
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1. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality
University essay from Uppsala universitet/Juridiska institutionenAbstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE
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2. The intrinsic direct link of economic activities and Carpooling: The Administrative Court of the Region of Madrid vs Carpool peer-providers
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This investigation focuses on the case law affecting carpool activities in Spain carried out by peer-providers in the collaborative economy, analysing the procedure and the ruling set by the Spanish administrative court affecting, in particular, the users of the carpool platform known as 'BlaBlaCar'.... READ MORE
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3. The Ne Bis in Idem Principle in European Union Tax Law
University essay from Lunds universitet/Juridiska institutionenAbstract : The principle of ne bis in idem, enshrined both in the Charter of Fundamental Rights of the European Union and in the European Convention on Human Rights, has been the object of an extensive body of case law. Therefore, the question this thesis seeks to answer is: ‘what is the current status of the principle of ne bis in idem under EU tax law?’ After the development of a high level of protection regarding ne bis in idem and VAT surcharges in the case of Åkerberg Fransson, the Court of Justice of the European Union took a step back in the Luca Menci ruling, following the European Court of Human Rights, and limiting its previous scope of safeguard. READ MORE
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4. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE
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5. Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of this thesis is to present issues related to cross-border taxation of employee stock options and critically inquiring whether the Swedish Supreme Administrative Court’s reasoning about comparable situations in the two rulings concerning taxation of stock options is supported by ECJ case law. On 4th of November 2015, the Supreme Administrative Court in Sweden issued two rulings concerning taxation of foreign earned income from employee stock option and share programs that was earned before the employee moved to Sweden and became a Swedish tax resident, but was actually paid to the employee after that point. READ MORE
