Essays about: "tax harmonization"
Showing result 1 - 5 of 18 essays containing the words tax harmonization.
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1. 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 fakultetenAbstract : 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
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2. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. READ MORE
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3. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
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4. Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. READ MORE
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5. Discriminatory withholding taxation for foreign investment funds.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Cross-border investments made through investment funds are still surrounded by uncertainty, derived by the inexistence of harmonization of direct taxation in the European Union. The uncertainty surrounding the tax treatment, especially in cross-border situations, tend to trigger tax issued such as discrimination and restrictions to fundamental freedoms. READ MORE
