Essays about: "cross-border taxation"
Showing result 1 - 5 of 57 essays containing the words cross-border taxation.
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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 fakultetenAbstract : 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
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2. Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis explores the Directive 2018/822 of May 2018, also known as DAC 6, and the obligation to notify that it placed on intermediaries with legal professional privilege. The research conducted aims at answering the question if the notification obligation brought by DAC 6 is in conflict with EU primary law, namely, the Charter of Fundamental Rights of the European Union. READ MORE
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3. The ability-to-pay principle as a part of the CJEU’s comparability analysis in cross-border corporate loss relief cases
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This thesis examines the CJEU’s comparability analysis regarding corporate cross-border loss transfer cases and the use of ability-to-pay principle as a part of the analysis. In the beginning of the thesis the basic concepts relating to internal market and taxation and underlying reasons for difficulties in cross-border loss transfer are explained and the importance of loss transfer is defended. READ MORE
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4. The Main Forms of Business Vehicles In Argentina : The establishment of foreign company in Argentina Searching fiscal advantages
University essay from Uppsala universitet/Juridiska institutionenAbstract : Analyses different business entities that exist in Argentina and show to persons/companies interesting in establishing a business the information necessary to choose the type of company that more advantages offered. The second, that is a specific objective that search identifies if exist fiscal advantages for establishing of business either through incentives for certain industrial sectors or a lower tax burden for transactions between companies or cross border payments, Also, will be mention in general way if Argentina is in line with the objectives that OECDE pursuit; to accomplish with preventing international double taxation and tax avoidance. READ MORE
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5. 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
