Sökning: "Digital Services Tax"

Visar resultat 1 - 5 av 34 uppsatser innehållade orden Digital Services Tax.

1. 1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :André Dammert; [2023]
   Nyckelord :Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

   Sammanfattning : 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

3. 2. 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 handelsrätt

   Författare :Tobias Egger; [2023]
   Nyckelord :Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

   Sammanfattning : 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

4. 3. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Deniz Çatmaz; [2023]
   Nyckelord :Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

   Sammanfattning : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. LÄS MER

5. 4. Hur ser det ut skatterättsligt i avtalen mellan Tiptapp AB, beställaren och utföraren : Med utgångspunkt i prop. 2022/23:6

   Kandidat-uppsats, Högskolan i Gävle/Juridik

   Författare :Eliz Anadol; Rima Nassar; [2023]
   Nyckelord :;

   Sammanfattning : Following Sweden's membership of the EU, EU law has taken precedence over national law. DAC 7 is an EU directive that has been incorporated into Swedish law. A directive has a kind of a frame character, and it sets an objective to be achieved. LÄS MER

7. 5. Where is a digital company taxed?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Enora Boudinet; [2023]
   Nyckelord :Tax law; Digital company; a place of taxation; Permanent establishment; Traditional principle; Law and Political Science;

   Sammanfattning : The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. LÄS MER