Sökning: "international tax law"

Visar resultat 1 - 5 av 232 uppsatser innehållade orden international tax law.

1. 1. Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen

   Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

   Författare :Martin Schumacher; [2024]
   Nyckelord :Skatterätt; virtuell egendom; juridik;

   Sammanfattning : Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. LÄS MER

3. 2. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

4. 3. Managing microplastics: A study of recent development in the EU and the UN

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Hilda Björkman; [2023]
   Nyckelord :EU-rätt; EU law; folkrätt; public international law; internationell miljörätt; international environmental law; mikroplast; microplastics; Law and Political Science;

   Sammanfattning : På grund av plasts ubikvitet i världens hav utvecklas rättsliga instrument för att motverka de negativa miljöeffekterna av plast. Denna uppsats analyserar kritiskt två nya rättsliga utvecklingar inom den internationella miljö-rätten: förordning (EU) 2023/2055 om mikroplaster (som en del av REACH-initiativet) och utvecklingen av ett globalt FN-plasttraktat. LÄS MER

5. 4. 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 handelsrätt

   Författare :Wihan Esterhuizen; [2023]
   Nyckelord :Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

   Sammanfattning : 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

7. 5. 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