Essays about: "cross-border tax law"

Showing result 1 - 5 of 62 essays containing the words cross-border tax law.

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. Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the issues born thereof.

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Sylvie Coralie Gashi; [2022]
   Keywords : Tax law; taxations; tax allocation; territoriality; social security; social security contributions; European Union; remote worker; cross border worker; physical presence test;

   Abstract : In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. READ MORE

4. 3. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jacopo Varallo; [2022]
   Keywords : Tax; Tax Law; EU Tax Law; EU Law; European Union; DAC; DAC7; Administrative Cooperation; Privacy; Data Protection; Exchange of Information; Reporting Obligation; Digital Platforms; Law and Political Science;

   Abstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE

5. 4. The notion of economic value in taxation - A comparison of valuation methods

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

   Author : Martin Linder; [2020]
   Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

   Abstract : 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

6. 5. Presumptions on the place of supply for digital B2C services

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Erik Jonas Naujoks; [2020]
   Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

   Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE