Essays about: "skatterätt"
Showing result 11 - 15 of 66 essays containing the word skatterätt.
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11. General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. READ MORE
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12. 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 fakultetenAbstract : 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
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13. Compensating adjustments - An international perspective
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The purpose of this essay is to investigate if there exist any differences in the handling of compensating adjustments between Sweden and the UK and why these differences exist together with what consequences it may bring. Differences were identified, such as the fact that the UK only allows for compensating adjustments in an upward direction whilst Sweden accepts adjustments in both directions. READ MORE
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14. Combating VAT fraud in the European Union - A Study on recent changes within administrative cooperation
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The VAT system has become an increasingly important source of revenue for the European Member States over the past decade. But due to concerns about sovereignty and inability to come to a consensus on how to treat borders in relation to the VAT, the system is now imperfect, outdated, complicated to follow for those wanting to trade cross border while also being vulnerable to fraud. READ MORE
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15. 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