Sökning: "Model Tax Convention"
Visar resultat 11 - 15 av 84 uppsatser innehållade orden Model Tax Convention.
11. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. LÄS MER
12. A legal study into the EU’s approach towards exit taxation
Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER
13. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER
14. Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD. LÄS MER
15. Den svenska ersättningsmodellen för rättegångskostnader i skattemål i ljuset av rätten till rättvis rättegång
Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionenSammanfattning : Access to justice and the right to a fair trial are basic human rights explicitly stipulated in the European Convention on Human Rights (ECHR) as well as in the Swedish constitution. The fundamental meaning of these rights is that everyone should have an effective option for bringing their case to a court governed by the rule of law. LÄS MER