Sökning: "Art. 115 TFEU"
Hittade 2 uppsatser innehållade orden Art. 115 TFEU.
1. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. LÄS MER
2. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. LÄS MER