Essays about: "individual income tax law"

Showing result 1 - 5 of 7 essays containing the words individual income tax law.

  1. 1. Taxation of influencers: A double taxation or a non-double taxation issue?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrea Del Pilar Valbuena Bernal; [2022]
    Keywords : Taxation; Individual Income Tax; Influencers; International Income Tax; OECD Model Convention.; Law and Political Science;

    Abstract : 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

  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. Exit Taxation in the European Union, Is there really a problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Vladislav Dabija; [2015]
    Keywords : Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

    Abstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE

  5. 4. Förutsättningar vid köp av en skogsfastighet : en analys av olika köpares kassaflöde vid ett fastighetsförvärv

    University essay from SLU/Dept. of Forest Products

    Author : Erik Backman; [2013]
    Keywords : skogsbeskattning; kassaflöde; räntefördelning; rationaliseringsförvärv; skogsavdrag; skogsfastighet;

    Abstract : Intresset för att investera i skogsfastigheter växer och antalet förstagångsköpare på marknaden ökar. Beskattning av skogsfastigheter är en komplicerad lagstiftning där skogsägarkåren generellt har en relativt låg kunskapsnivå. READ MORE

  6. 5. The Savings Directive : Is the Savings Directive 2003/48/EC in Breach of the Free Movement of Capital Provided for by Articles 56-60 EC?

    University essay from Internationella Handelshögskolan

    Author : Malin Ehlde; Malin Persson; [2005]
    Keywords : European Tax Law; Free movement of capital; The Savings Directive;

    Abstract : The Savings Directive will enter in to force 1st of July 2005, after years of discussions about it. The Directive has caused some controversy and several proposals have been rejected. READ MORE