Essays about: "local income taxation"

Found 4 essays containing the words local income taxation.

  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. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Johan Brodd; [2018]
    Keywords : skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Abstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE

  4. 3. Local Income Taxation and Migration: Estimating the Effect of Local Income Tax Rates on Migration in a Tiebout Setting

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Jenny Ingelström; [2014]
    Keywords : Tiebout; local income taxation; local public goods; migration; municipality; Business and Economics;

    Abstract : This study examines the impact of local income taxation on migration by using the Tiebout hypothesis. By studying the municipalities in the old Malmöhus region during 1992-2012 it is found that the level of a local income tax rate does not deter migrants, while a high tax rate relative to the average in the area does. READ MORE

  5. 4. Business Restructurings and Transfer Pricing in Germany and Sweden : The concepts of profit/loss potential and indemnification

    University essay from IHH, Rättsvetenskap

    Author : Björn Godring; Lisa Wåhlin; [2009]
    Keywords : Transfer pricing; business restructurings; indemnification; profit loss potential;

    Abstract : Business restructurings within multinational enterprises (MNEs) are regular occurrences. Such restructurings are often carried out in order to increase the MNE‟s competitiveness on the market by making the supply chain and management more efficient in order to ac-quire benefits due to economies of scale. READ MORE