Essays about: "tax treaty law"
Showing result 26 - 30 of 66 essays containing the words tax treaty law.
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26. Tax Discrimination and the Goal of a Common Market in the United States and the European Union: Why the European Union Does Not Need a Federation to Provide Protection for Individual Taxpayers
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The United States and the European Union operate under the similar design of a federal structure and their labor markets face similar tax discrimination challenges. Case law illustrates how the goal of a common market present in both unions is highly influential on the respective Courts and provides a flexible structure to protect individuals against discriminatory tax legislation. READ MORE
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27. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. READ MORE
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28. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU
University essay from Lunds universitet/Juridiska institutionenAbstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE
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29. Problems of taxation of investment funds and underlying investors
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Different treatment of investment fund has a result of double taxation or non-taxation. The Court of Justice of the European Union has stated that in principle, juridical double taxation is not in itself unlawful, as there is no obligation for Member States to adapt their own tax systems to the different systems of tax of other Member States in order to eliminate the double taxation arising from the exercise in parallel of their fiscal sovereignty. READ MORE
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30. Whether the domestic anti-abuse legislation applies to deny the tax treaty benefits
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The question raised in this thesis – whether the domestic anti-abuse legislation applies to deny the tax treaty benefits – cannot be decided unambiguously. As controversial debate shows, it is rather difficult to elaborate the uniform international approach concerning this issue due to a number of arguments: the incorporation of double tax treaties into domestic law takes place differently in various countries; some countries do not have GAAR at all, while others have well developed doctrines or an express statutory provision, or even the combination of both; also, some states explicitly define the relationship between the tax treaties and the GAAR, whilst others do not. READ MORE
