Essays about: "tax law"

Showing result 1 - 5 of 244 essays containing the words tax law.

  1. 1. Trade for Climate Justice?- A normative study on the possible justice conflict of an implementation of border carbon adjustments between developed and developing countries.

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Rebecka Berggren; [2019]
    Keywords : Border carbon adjustments; climate justice; trade; developed countries; developing countries.; Law and Political Science;

    Abstract : Border carbon adjustment is an economic instrument being discussed more frequently as a possible solution to address carbon leakage, which is an issue for many developed countries. Developed countries are showing interest in this instrument to protect domestic industries from carbon leakage to countries that do not tax carbon. READ MORE

  2. 2. How the concept of fairness influences EU law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jessica Svensson; [2018]
    Keywords : Fairness; Tax; EU-law; ATAD; Law and Political Science;

    Abstract : The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. READ MORE

  3. 3. Art. 4 ATAD : How the Interest Limitation Rule of the ATAD aligns with the Freedoms of the TFEU and National Constitutions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Caroline Meyer im Hagen; [2018]
    Keywords : Art. 4 ATAD; Interest Limitation Rule; TFEU Freedoms;

    Abstract : This thesis addresses Art. 4 ATAD and looks at it from two different angles. Firstly, Art. 4 ATAD will be examined in the light of the TFEU freedoms. READ MORE

  4. 4. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

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

    Author : Sotirios Apostolou; [2018]
    Keywords : Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

    Abstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE

  5. 5. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juha Tuominen; [2018]
    Keywords : arm s length principle; customs law; customs valuation; Hamamatsu; tax law; transfer pricing; Law and Political Science;

    Abstract : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. READ MORE