Essays about: "political science tax"

Showing result 1 - 5 of 242 essays containing the words political science tax.

1. 1. The Swedish tax rules for electricity production in breach of EU tax law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ingi Hilmar Sigurdsson; [2023]
   Keywords : EU Law; State aid; de minimis aid; de minimis Regulation; Article 107 TFEU; Article 108 TFEU; energy taxation; renewable energy.; Law and Political Science;

   Abstract : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. READ MORE

3. 2. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ismail Quttineh; [2023]
   Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

4. 3. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : André Dammert; [2023]
   Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

   Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

5. 4. Managing microplastics: A study of recent development in the EU and the UN

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

   Author : Hilda Björkman; [2023]
   Keywords : EU-rätt; EU law; folkrätt; public international law; internationell miljörätt; international environmental law; mikroplast; microplastics; Law and Political Science;

   Abstract : På grund av plasts ubikvitet i världens hav utvecklas rättsliga instrument för att motverka de negativa miljöeffekterna av plast. Denna uppsats analyserar kritiskt två nya rättsliga utvecklingar inom den internationella miljö-rätten: förordning (EU) 2023/2055 om mikroplaster (som en del av REACH-initiativet) och utvecklingen av ett globalt FN-plasttraktat. READ MORE

6. 5. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Wihan Esterhuizen; [2023]
   Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE