Essays about: "fiscal sovereignty"

Showing result 1 - 5 of 11 essays containing the words fiscal sovereignty.

1. 1. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Alexandre Magno Ramos Paiva; [2023]
   Keywords : Arm’s Length Principle; Practicability Principle; Transfer Pricing; Fiscal Sovereignty; Commodities.;

   Abstract : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. READ MORE

3. 2. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Kirill Kuzhelko; [2022]
   Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Abstract : 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

4. 3. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kristina Lyrenäs; [2019]
   Keywords : State aid; EU Commission; Apple; Starbucks; Fiat; Amazon; Engie; Belgian excess profit regime; fiscal sovereignty; Law and Political Science;

   Abstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE

5. 4. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures

   University essay from Lunds universitet/Juridiska institutionen

   Author : Andréas Vidmar; [2017]
   Keywords : EU law; fiscal law; competition law; law; State aid; tax measures; The apple case; APAs; the derogation method; fiscal autonomy; tax rulings; Law and Political Science;

   Abstract : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. READ MORE

6. 5. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Inken Gärtner; [2016]
   Keywords : Source Taxation; Withholding Tax; Interest Taxation; Cost Deduction; Overhead Deduction; Law and Political Science;

   Abstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE