Essays about: "tax treaty law"

Showing result 1 - 5 of 55 essays containing the words tax treaty law.

  1. 1. Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alex Galle-From; [2019]
    Keywords : Law; Tax; International Tax; International; Estate Tax; Inheritance Tax; Gift Tax; United States; OECD; Tax Treaty;

    Abstract : .... READ MORE

  2. 2. 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 handelsrätt

    Author : Thanissorn Masuchand; [2018]
    Keywords : permanent establishment; Law and Political Science;

    Abstract : 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

  3. 3. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Shkumbin Asllani; [2017]
    Keywords : ;

    Abstract : The free movement of people and capital has enabled individuals and businesses to engage in cross-border transactions. Global economy and the competitiveness between international groups have acknowledged the necessity for a dynamic human workforce and openness of the labour market for mobility of workers within affiliated companies and different multinational enterprises. READ MORE

  4. 4. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures

    University essay from Lunds universitet/Juridiska institutionen

    Author : Andréas Vidmar; [2017]
    Keywords : EU law; fiscal law; competition law; law; State aid; tax measures; The apple case; APAs; the derogation method; fiscal autonomy; tax rulings; Law and Political Science;

    Abstract : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. READ MORE

  5. 5. Beneficial Ownership - a concept in identity crisis

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

    Author : Fredrik Hagmann; [2017]
    Keywords : tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

    Abstract : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. READ MORE