Essays about: "Transaction Tax"

Showing result 1 - 5 of 68 essays containing the words Transaction Tax.

  1. 1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : André Dammert; [2023]
    Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

    Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

  3. 2. 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

  4. 3. 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

  5. 4. Optimal Capital Structures under the Vasicek Stochastic Interest Rate Model

    University essay from KTH/Matematik (Avd.)

    Author : Oscar Danielson; Tom Hagéus; [2023]
    Keywords : Vasicek model; stochastic interest rate model; optimal capital structures; tax benefits; bankruptcy costs; transaction costs; optimal leverage ratio; optimal debt maturity; Vasicekmodell; stokastisk räntemodell; optimala kapitalstrukturer; skattefördelar; konkurskostnader; transaktionskostnader; optimal belåningsgrad; optimal löptid;

    Abstract : This study applies the Vasicek stochastic interest rate model in order to determine optimal capital structures for listed firms. A Swedish interest rate data set is used to estimate Vasicek model parameter that are reliable and independent of initial start values. READ MORE

  6. 5. 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