Essays about: "Taxable transaction"

Showing result 1 - 5 of 14 essays containing the words Taxable transaction.

1. 1. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Deniz Çatmaz; [2023]
   Keywords : Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

   Abstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE

3. 2. Link between Transfer Pricing and Customs Union Regulations

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Ankita Tiwari; [2022]
   Keywords : Transfer Pricing; Customs Union;

   Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

4. 3. The notion of economic value in taxation - A comparison of valuation methods

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

   Author : Martin Linder; [2020]
   Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

   Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

5. 4. Is sharing caring? An analysis of the VAT treatment of certain sharing platforms

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

   Author : Sofie Lundgren; [2018]
   Keywords : mervärdesskatt; delningsekonomi; sharing economy; VAT; skatterätt; Law and Political Science;

   Abstract : Delningsekonomins framfart har inneburit stora positiva effekter på marknaden, genom att bl.a. skapa nya arbetstillfällen och öka konkurrenskraften på marknaden. Det har samtidigt blivit tydligt att traditionell lagstiftning inte helt täcker denna nya affärsmodell och dess aktörer. READ MORE

6. 5. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sofia Ingman; [2018]
   Keywords : VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

   Abstract : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. READ MORE