Essays about: "tax avoidance"

Showing result 1 - 5 of 77 essays containing the words tax avoidance.

  1. 1. 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

  2. 2. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?

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

    Author : Pernilla Bergvad; [2020]
    Keywords : Law and Political Science;

    Abstract : During the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. READ MORE

  3. 3. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction

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

    Author : Hedvig Lärka; [2020]
    Keywords : corporate income taxation; cross-border taxation; jurisdiction; spatiality; legal geography; minimum taxation; unitary taxation; Global Anti Base Erosion; GLoBE; Pillar II; two pillar approach; tax transparency; transnational law; transnational taxation; international taxation; international law; OECD; BEPS; BEPS IF; Law and Political Science;

    Abstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE

  4. 4. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform

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

    Author : Astrid Bendixen Kettis; [2020]
    Keywords : International Tax Law; Corporate Taxation; CSR; Law and Political Science;

    Abstract : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. READ MORE

  5. 5. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Miranda Stenlund; [2020]
    Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

    Abstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE