Essays about: "international taxation law"
Showing result 31 - 35 of 64 essays containing the words international taxation law.
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31. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC
University essay from Uppsala universitet/Juridiska institutionenAbstract : The free movement of people and capital has enabled individuals and businesses to engage in cross-border transactions. Global economy and the competitiveness between international groups have acknowledged the necessity for a dynamic human workforce and openness of the labour market for mobility of workers within affiliated companies and different multinational enterprises. READ MORE
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32. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU
University essay from Lunds universitet/Juridiska institutionenAbstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE
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33. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. READ MORE
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34. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. READ MORE
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35. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds
University essay from Lunds universitet/Juridiska institutionenAbstract : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. READ MORE
