Essays about: "indirect taxation"
Showing result 1 - 5 of 17 essays containing the words indirect taxation.
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1. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE
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2. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
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3. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?
University essay from Uppsala universitet/Juridiska institutionenAbstract : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. READ MORE
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4. Optimal Mixed Taxation and Multiple Externalities
University essay from Umeå universitet/NationalekonomiAbstract : This paper explores the optimal policy rules for mixed taxation in a static economy with multiple externalities, where there is asymmetric information between the government and individuals. Our main contribution is to characterize the optimal commodity and marginal income tax structure under different assumptions about externalities and the available tax instruments. READ MORE
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5. How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. READ MORE
