Sökning: "taxing the digital economy"
Visar resultat 1 - 5 av 14 uppsatser innehållade orden taxing the digital economy.
1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. LÄS MER
2. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER
3. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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. LÄS MER
4. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. LÄS MER
5. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. LÄS MER
