Avancerad sökning

Hittade 2 uppsatser som matchar ovanstående sökkriterier.

1. 1. Clashing of two ‘parallel’ legal worlds: the allocation of the right to Tax and the Social security contribution. : The dis-coordination of tax law and social security law specifically witnessed with remote workers: brief analyze of those term and the issues born thereof.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Sylvie Coralie Gashi; [2022]
   Nyckelord :Tax law; taxations; tax allocation; territoriality; social security; social security contributions; European Union; remote worker; cross border worker; physical presence test;

   Sammanfattning : In the understanding of the author tax law and social security laws are studied in general separately. The author agrees with many doctrine authors that find it ‘surprising’ as this is a complete and linked issue, that all remote worker even cross-border/frontier workers face. LÄS MER

3. 2. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sylvie Coralie Gashi; [2021]
   Nyckelord :DST; French DST; France; European Union; Turnover taxes; Ability-to-pay principle; Vodafone case C75 18; Tesco Global case C-323 18; Commission v.Poland C-562 19 P; Commission v.Hungary C-596 19 P; State Aid rules; Fundamental Freedoms; Law and Political Science;

   Sammanfattning : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. LÄS MER