Essays about: "parallel tax system"

Found 5 essays containing the words parallel tax system.

  1. 1. Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the issues born thereof.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sylvie Coralie Gashi; [2022]
    Keywords : Tax law; taxations; tax allocation; territoriality; social security; social security contributions; European Union; remote worker; cross border worker; physical presence test;

    Abstract : In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. READ MORE

  3. 2. On the limitations of current support mechanisms for solar electricity in Sweden : A quantification of lost opportunities of solar electricity as a consequence of the regulation for tax exemption being insufficiently designed

    University essay from KTH/Energiteknik

    Author : Johanna Gustavsson; [2018]
    Keywords : ;

    Abstract : The Swedish government has set the goal for renewable electricity generation high: 100 % renewable electricity generation by 2040. Further on, the Swedish solar strategy has a target for the same year: 7-14 TWh electricity extracted from solar energy. READ MORE

  4. 3. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

  5. 4. Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clauses

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Baranowska; [2014]
    Keywords : neutralisation; discrimination; tax treaties; opt in provision; parallel tax system; justification; compensation; double taxation; direct taxation; Gielen; Hirvonen; Beker; Avoir FIscal; Bouanich; Amurta; witholding tax; Law and Political Science;

    Abstract : The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. READ MORE

  6. 5. Income and Welfare Effects of Personal Accounts for Social Security: Simulations of Investment-Based Unemployment Benefits and Retirement Pensions

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Erik Adolfsson; [2006]
    Keywords : Retirement pension; Investment-based; Individual savings; Overlapping generations;

    Abstract : The sustainability of unfunded European public welfare systems has been questioned due to increasingly older populations. The present work studies the impact of an investment-based system for social security by use of an overlapping generations model. Mandatory individual savings accumulate on personal accounts. READ MORE