Essays about: "tax levy"

Showing result 1 - 5 of 12 essays containing the words tax levy.

  1. 1. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Priyanka Kumari Prasad; [2023]
    Keywords : Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

    Abstract : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. READ MORE

  3. 2. 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

  4. 3. Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Fredrika Wendleby; [2019]
    Keywords : investment funds; withholding tax; EU law; free movement of capital; third countries; legal form; comparability; investeringsfonder; kupongskatt; EU-rätt; fri rörlighet för kapital; tredje land; juridisk form; jämförbara situationer;

    Abstract : The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. READ MORE

  5. 4. Member States' possibilities to impose levies on CO2 emissions from motor vehicles; EU indirect tax issues

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

    Author : Suvi Elina Soppi; [2017]
    Keywords : other indirect taxes for specific purposes; carbon; CO2; road toll; EU road charging; excise duty; EU indirect tax; the principle of unity of supply; General Arrangements Directive; Eurovignette Directive; Law and Political Science;

    Abstract : This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. READ MORE

  6. 5. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johan Arvidsson; [2016]
    Keywords : Consumption; Meat; Dairy; Climate change; Sustainable development; Emissions; EU; Environment; Tax; Economic instruments; Law and Political Science;

    Abstract : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. READ MORE