Essays about: "objectives of tax avoidance"

Showing result 1 - 5 of 8 essays containing the words objectives of tax avoidance.

  1. 1. Corporate Tax Abuse on the Business and Human Rights Agenda

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

    Author : Julia Persson; [2022]
    Keywords : International Human Rights Law; Business and Human Rights; Guiding Principles on Business and Human Rights; tax justice; tax and human rights; tax evasion; tax avoidance; aggressive tax planning; human rights due diligence; mandatory human rights due diligence; mänskliga rättigheter; företagande och mänskliga rättigheter; FN:s vägledande principer för företag och mänskliga rättigheter; Law and Political Science;

    Abstract : Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. READ MORE

  2. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sven Uetermeyer; [2021]
    Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE

  3. 3. The Main Forms of Business Vehicles In Argentina : The establishment of foreign company in Argentina Searching fiscal advantages

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alejandro Arroyave Quintero; [2020]
    Keywords : ;

    Abstract : Analyses different business entities that exist in Argentina and show to persons/companies interesting in establishing a business the information necessary to choose the type of company that more advantages offered. The second, that is a specific objective that search identifies if exist fiscal advantages for establishing of business either through incentives for certain industrial sectors or a lower tax burden for transactions between companies or cross border payments, Also, will be mention in general way if Argentina is in line with the objectives that OECDE pursuit; to accomplish with preventing international double taxation and tax avoidance. READ MORE

  4. 4. The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention

    University essay from Uppsala universitet/Juridiska institutionen

    Author : John Gillespie; [2018]
    Keywords : ;

    Abstract : The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. READ MORE

  5. 5. Art. 4 ATAD : How the Interest Limitation Rule of the ATAD aligns with the Freedoms of the TFEU and National Constitutions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Caroline Meyer im Hagen; [2018]
    Keywords : ATAD; Interest Limitation;

    Abstract : This thesis addresses Art. 4 ATAD and looks at it from two different angles. Firstly, Art. 4 ATAD will be examined in the light of the TFEU freedoms. READ MORE