Essays about: "comparative tax law"
Showing result 1 - 5 of 13 essays containing the words comparative tax law.
-
1. Taxation of influencers: A double taxation or a non-double taxation issue?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Although states have begun to regulate influencer activities in areas such as advertising and consumer protection, that is not the case in tax law. This research analyses various Tax Authority’s guidelines on the matter and concludes that the rules already in place in most jurisdictions are applied to influencers’ activities. READ MORE
-
2. 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
-
3. 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
-
4. 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
-
5. Transfer Pricing of Intangiblesfor Cross-Border Transactions of Associate Companies The : Comparative Study for Intercompany Transfer of Automobile’s Part
University essay from Uppsala universitet/Juridiska institutionenAbstract : Nowadays, there is a lot of creativity in the intellectual property according to the rapid development of technology. Some group companies which has created their intellectual properties usually have the transferred of right between each associated company for the use of intangibles which reflect that the price in such transfer also need to be taken into consideration that it has to be charged in arm’s length, not for free of charge. READ MORE