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Showing result 1 - 5 of 7 essays matching the above criteria.
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1. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy
University essay from Uppsala universitet/Juridiska institutionenAbstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE
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2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE
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3. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : 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
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4. The share capital requirement - a comparative study of its functions, problems and future.
University essay from Lunds universitet/Juridiska institutionenAbstract : Denna uppsats undersöker effekterna av minimikapitalkravet i relation till svenska privata aktiebolag. Aktiekapitalets ”vara eller inte vara” är något som länge debatterats, i Sverige och utanför. READ MORE
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5. Pakistan GST A Comparison to EU VAT with the Focus on Abusive Practices
University essay from Lunds universitet/Institutionen för handelsrättAbstract : ABSTRACT The paper will describe the comparative study of the GST bill 2010 of Pakistan and the EU VAT. The Bill is drafted for the purpose to introduce the modern VAT in Pakistan. The comparative study has been made to analyze the basic concept and difference of both these legal instruments. READ MORE