Essays about: "tax issues"

Showing result 1 - 5 of 121 essays containing the words tax issues.

  1. 1. 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

  3. 2. Freshwater Security in Small Island Developing States: A case study of Anguilla

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Julia Korten; [2023]
    Keywords : Anguilla; Desalination; Freshwater import; Freshwater security; Small Island Developing State; Sustainable Devel-opment; Wastewater treatment;

    Abstract : Freshwater scarcity leads to serious effects on the socioeconomic and commercial development of a country. The management of freshwater resources will be one of the most pressing issues of this millennium making it a catalyst for war and peace. READ MORE

  4. 3. Could Tax Incidence Help Explain the Yellow Vest Movement? Evidence from France on tax incidence and heterogeneous effects of carbon and fuel taxation along the rural-urban spectrum

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Ann-Charlott Pahl; Anton Persson; [2023]
    Keywords : Carbon tax; Fuel tax; Tax incidence; Distributional effects; Difference-in-differences;

    Abstract : There is a general consensus amongst economists that taxing carbon emissions is an efficient policy tool for combating climate change. To fully understand the thorny issues surrounding the political economy and distributional effects of carbon taxation, more attention should be paid to the rural-urban dimension. READ MORE

  5. 4. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law

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

    Author : Felix Honnér; [2023]
    Keywords : Fiscal Law; Tax-deficiency; Taxational; Legality; Proportionality; Skatterätt; Taxation; Hoist; Law and Political Science;

    Abstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE

  6. 5. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Piyachat Damrad; [2023]
    Keywords : Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

    Abstract : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. READ MORE