Essays about: "tax law"

Showing result 16 - 20 of 340 essays containing the words tax law.

  1. 16. Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT Law

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alicia Löfgren; [2023]
    Keywords : VAT; EU Tax Law; Clinical Trial;

    Abstract : VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. READ MORE

  3. 17. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

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

    Author : Sam Lincoln; [2023]
    Keywords : EU-rätt; Skatterätt; Law and Political Science;

    Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

  4. 18. Where is a digital company taxed?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Enora Boudinet; [2023]
    Keywords : Tax law; Digital company; a place of taxation; Permanent establishment; Traditional principle; Law and Political Science;

    Abstract : The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. READ MORE

  5. 19. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

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

    Author : Douglas Linton Wahlgren; [2023]
    Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE

  6. 20. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE