Essays about: "Thesis on tax compliance"

Showing result 1 - 5 of 19 essays containing the words Thesis on tax compliance.

1. 1. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

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

   Author : Sam Lincoln; [2023]
   Keywords : EU-rätt; Skatterätt; Law and Political Science;

   Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

3. 2. The environmental impact of institutional quality and environmental policy instruments

   University essay from Göteborgs universitet/Statsvetenskapliga institutionen

   Author : Sofie Sanderöd Rodin; [2022-06-22]
   Keywords : Climate change-related tax; corruption; CO2 emissions;

   Abstract : While previous research has focused on the bivariate relationships between environmental policy instruments, CO2 emissions and corruption, a study looking at the combination of the components while examining the direct impact on CO2 emissions is missing. This thesis examines whether corruption moderates the relationship between climate change-related tax and CO2 emission levels. READ MORE

4. 3. Corporate Tax Abuse on the Business and Human Rights Agenda

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

   Author : Julia Persson; [2022]
   Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

   Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

5. 4. VAT and Education, An analysis of the implementation and interpreta-tion of the exemption for educational services in Swedish law

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

   Author : Embla Lindau; [2022]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : Syftet med denna uppsats är att undersöka hur utbildning behandlas i förhållande till EU:s mervärdesskattelagstiftning. Vidare kommer denna uppsats att analysera rättsfall från EU-domstolen och hur domstolens tolkningar av begreppet utbildning relaterar till principen om neutralitet. READ MORE

6. 5. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Dunja Nicole Lisa Jetten; [2021]
   Keywords : EU Law; VAT; liability; Digital platforms; OECD guidelines; e-commerce; Law and Political Science;

   Abstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE