Essays about: "tax distortion"

Showing result 1 - 5 of 9 essays containing the words tax distortion.

1. 1. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Alessandro Sampaoli; [2020]
   Keywords : Value Added Tax; EU Vat Directive; supply of digital services; freeconomics; personal data; big data; indirect taxation; vat on free digital services; digital services; barter; consideration in kind; VAT taxable; Facebook; internet-based companies;

   Abstract : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. READ MORE

3. 2. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kristina Lyrenäs; [2019]
   Keywords : State aid; EU Commission; Apple; Starbucks; Fiat; Amazon; Engie; Belgian excess profit regime; fiscal sovereignty; Law and Political Science;

   Abstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE

4. 3. The Authorised OECD Approach and the Attribution of Profit to Banks´PEs : How far is the functionally separate entity approach fully achievable?

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Davide Baldi; [2017]
   Keywords : AOA; PE; bank; banks; separate entity; FSEA; attribution of profit; authorised OECD approch; OECD; Basel; tax distortion;

   Abstract : This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. READ MORE

5. 4. Reducing Inequality via Taxation Reforms - a Macroeconomic Analysis

   University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Author : Lukas Neuhauser; [2017]
   Keywords : Inequality; redistribution; taxation reforms; welfare effects; incomplete markets;

   Abstract : Since the 1980s income and wealth inequality has been increasing in Europe and the United States. This paper examines taxation reform scenarios to reduce inequality in Germany, while simultaneously observing the effects on macroeconomic variables. READ MORE

6. 5. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures

   University essay from Lunds universitet/Juridiska institutionen

   Author : Andréas Vidmar; [2017]
   Keywords : EU law; fiscal law; competition law; law; State aid; tax measures; The apple case; APAs; the derogation method; fiscal autonomy; tax rulings; Law and Political Science;

   Abstract : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. READ MORE