Essays about: "US tax law"
Showing result 1 - 5 of 10 essays containing the words US tax law.
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1. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE
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2. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : 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
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3. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
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4. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses
University essay from Uppsala universitet/Juridiska institutionenAbstract : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. READ MORE
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5. Green Buildings – Legal and economic possibilities and limitations to increase the green building stock
University essay from KTH/Fastigheter och byggandeAbstract : Buildings account for about thirty percent of the total emissions of greenhouse gases annually in the world. Forty percent of the world´s energy is consumed by buildings. Buildings are a large part of the world´s environmental problems and it´s hard to ignore this fact. READ MORE
