Essays about: "Taxation Law"

Showing result 1 - 5 of 145 essays containing the words Taxation Law.

  1. 1. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Julia Hochreiter; [2020]
    Keywords : Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

    Abstract : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. READ MORE

  2. 2. 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

  3. 3. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?

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

    Author : Pernilla Bergvad; [2020]
    Keywords : Law and Political Science;

    Abstract : During the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. READ MORE

  4. 4. Presumptions on the place of supply for digital B2C services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Jonas Naujoks; [2020]
    Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

    Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE

  5. 5. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

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

    Author : Hedvig Lärka; [2020]
    Keywords : corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

    Abstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE