Essays about: "tax treaty law"
Showing result 11 - 15 of 66 essays containing the words tax treaty law.
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11. Principal purpose tests of tax treaty law in comparison with the General Anti-Avoidance rule of the EU Anti-Tax Avoidance Directive
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE
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12. 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 institutionenAbstract : .... READ MORE
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13. 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 handelsrättAbstract : 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
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14. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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15. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures
University essay from Lunds universitet/Juridiska institutionenAbstract : 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