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- 2023
-
Mark
The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
(
- Master (One yr)
-
Mark
Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?
(
- Master (One yr)
-
Mark
VAT treatment of online gambling services
(
- Master (One yr)
-
Mark
Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading
(
- Master (One yr)
-
Mark
Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.
(
- Master (One yr)
-
Mark
The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction
(
- Master (One yr)
-
Mark
Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
(
- Master (One yr)
-
Mark
The Swedish tax rules for electricity production in breach of EU tax law
(
- Master (One yr)
-
Mark
Where is a digital company taxed?
(
- Master (One yr)
-
Mark
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?
(
- Master (One yr)
-
Mark
Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability
(
- Master (One yr)
-
Mark
Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?
(
- Master (One yr)
- 2022
-
Mark
Environmental tax as a measure for achieving sustainable development obligations in the EU
(
- Master (One yr)
-
Mark
On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive
(
- Master (One yr)
-
Mark
Third Party Benefit and Implications for Input VAT Deduction
(
- Master (One yr)
-
Mark
Article 20 of the Charter of Fundamental Rights – A Weapon against EU Secondary Law Tax Legislation? – An Assessment in Light of the ECOFIN Pillar 2 Directive Proposal
(
- Master (One yr)
-
Mark
Pending Case C-694/20 and Occasion to Review the Charter's Scope in the Field of Taxation
(
- Master (One yr)
-
Mark
Targeted interest deduction limitation rules post-Lexel
(
- Master (One yr)
-
Mark
The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law
(
- Master (One yr)
-
Mark
Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?
(
- Master (One yr)
-
Mark
Taxation of influencers: A double taxation or a non-double taxation issue?
(
- Master (One yr)
-
Mark
Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be
(
- Master (One yr)
-
Mark
The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection
(
- Master (One yr)
-
Mark
The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?
(
- Master (One yr)
- 2021
-
Mark
The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
(
- Master (One yr)
-
Mark
Preventing Double Taxation Through Administrative Cooperation in VAT
(
- Master (One yr)
-
Mark
Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives
(
- Master (One yr)
-
Mark
Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law
(
- Master (One yr)
-
Mark
Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union
(
- Master (One yr)
-
Mark
The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law
(
- Master (One yr)
-
Mark
Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?
(
- Master (One yr)
-
Mark
Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law
(
- Master (One yr)
-
Mark
Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?
(
- Master (One yr)
-
Mark
Types of Intermediation for VAT Purposes
(
- Master (One yr)
-
Mark
Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link
(
- Master (One yr)
-
Mark
Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios
2021) In Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios HARN60 20211(
Department of Business Law- Master (One yr)
- 2020
-
Mark
Comparison of all language versions as a method of interpreting EU Tax Law-With some reflections from South Africa
(
- Master (One yr)
-
Mark
The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation
(
- Master (One yr)
-
Mark
Presumptions on the place of supply for digital B2C services
(
- Master (One yr)
-
Mark
The new Spanish digital service tax; will it pass the selectivity criterion on State aid grounds?
(
- Master (One yr)
-
Mark
The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse
(
- Master (One yr)
-
Mark
Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning
(
- Master (One yr)
-
Mark
Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?
(
- Master (One yr)
-
Mark
Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
(
- Master (One yr)
-
Mark
Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective
(
- Master (One yr)
-
Mark
The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.
(
- Master (One yr)
-
Mark
The Merger Directive 2009/133/EC ; a limited help to the cross-border mobility?
(
- Master (One yr)
-
Mark
(E)merging value decreases in transferred assets - A study on tax aspects regarding post-merger value decreases in assets transferred upon merger
(
- Master (One yr)
-
Mark
The intrinsic direct link of economic activities and Carpooling: The Administrative Court of the Region of Madrid vs Carpool peer-providers
(
- Master (One yr)
-
Mark
Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?
(
- Master (One yr)
-
Mark
The Impact and the Meaning of the Tesco-Vodafone CJEU cases in respect of the Digital Service Tax
(
- Master (One yr)
-
Mark
In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
(
- Master (One yr)
-
Mark
The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
(
- Master (One yr)
-
Mark
Corporate donations to charities. Comparison between Finnish and Swedish tax legislation and the compatibility with the EU law.
(
- Master (One yr)
- 2019
-
Mark
Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law
(
- Master (One yr)
-
Mark
Requirements for chain transactions in European VAT
(
- Master (One yr)
-
Mark
Non Performed Contracts in European VAT in the Light of the Newest Jurisprudence of the CJEU
(
- Master (One yr)
-
Mark
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?
(
- Master (One yr)
-
Mark
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?
(
- Master (One yr)
-
Mark
GAAR implementation in the Netherlands: does fraus legis suffice?
(
- Master (One yr)
-
Mark
Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system
(
- Master (One yr)
-
Mark
Double Taxation Resulting from the ATAD: Is There A Relief?
(
- Master (One yr)
-
Mark
Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?
(
- Master (One yr)
- 2018
-
Mark
Substantive and formal requirements in the VAT case law of the CJEU
(
- Master (One yr)
-
Mark
Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality
(
- Master (One yr)
-
Mark
VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction
(
- Master (One yr)
-
Mark
Discriminatory withholding taxation for foreign investment funds.
(
- Master (One yr)
-
Mark
How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?
(
- Master (One yr)
-
Mark
The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?
(
- Master (One yr)
-
Mark
European Commission's proposal to implement a new permanent establishment nexus based on significant digital presence - Is it compliant with the EU Law and international tax principles?
(
- Master (One yr)
-
Mark
Profit-allocation based on value creation in the digital economy
(
- Master (One yr)
-
Mark
To What Extent is the Prohibition of Abuse of Law Consistent with the Legal Certainty In VAT?
(
- Master (One yr)
-
Mark
How the concept of fairness influences EU law
(
- Master (One yr)
-
Mark
The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?
(
- Master (One yr)
-
Mark
Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services
(
- Master (One yr)
-
Mark
Aggressive Measures for Aggressive Schemes: Human Rights Perspectives
(
- Master (One yr)
- 2017
-
Mark
Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges
(
- Master (One yr)
-
Mark
Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?
(
- Master (One yr)
-
Mark
The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends
(
- Master (One yr)
-
Mark
To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?
(
- Master (One yr)
-
Mark
VAT treatment of E-commerce intermediaries
(
- Master (One yr)
-
Mark
Hard to value intangibles from a Swedish perspective
(
- Master (One yr)
-
Mark
The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context
(
- Master (One yr)
-
Mark
The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites
(
- Master (One yr)
-
Mark
Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?
(
- Master (One yr)
-
Mark
ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland
(
- Master (One yr)
-
Mark
Cross border mergers in Sweden; Whether the Swedish merger rules comply with EU law
(
- Master (One yr)
- 2016
-
Mark
Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?
(
- Master (One yr)
-
Mark
Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?
(
- Master (One yr)
-
Mark
How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?
(
- Master (One yr)
-
Mark
BEPS Action plan 13 in the light of confidentiality
(
- Master (One yr)
-
Mark
Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?
(
- Master (One yr)
-
Mark
The special schemes for small enterprises and farmers in EU VAT on the example of Germany
(
- Master (One yr)
-
Mark
Legal limits to promoting equity capital investments using fiscal measures - State aid perspective
(
- Master (One yr)
-
Mark
Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse?
(
- Master (One yr)
-
Mark
The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?
(
- Master (One yr)
-
Mark
Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?
(
- Master (One yr)
-
Mark
BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty - Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective?
(
- Master (One yr)
-
Mark
Cross-border taxation of employee stock options - Is the Swedish Supreme Administrative Court’s ruling in case 1480-15 and 1483-15 regarding taxation of employee stock options supported by the case law provided by the European Court of Justice?
(
- Master (One yr)
-
Mark
VAT in a federal structure: the feasibility of implementation of a single, broader-based VAT in Brazil, within the parameters of the EU VAT model
(
- Master (One yr)
-
Mark
Limitations on interest deductions: does BEPS action 4 presume tax avoidance?
(
- Master (One yr)
-
Mark
The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive
(
- Master (One yr)
- 2015
-
Mark
To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective
(
- Master (One yr)
-
Mark
Tax Discrimination and the Goal of a Common Market in the United States and the European Union: Why the European Union Does Not Need a Federation to Provide Protection for Individual Taxpayers
(
- Master (One yr)
-
Mark
Exit Taxation in the European Union, Is there really a problem?
(
- Master (One yr)
-
Mark
The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive
(
- Master (One yr)
-
Mark
Are the Swedish Cross-Border Group Deduction Rules compatible with European Union Law?
(
- Master (One yr)
-
Mark
Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?
(
- Master (One yr)
-
Mark
Linking Rules Assessed Against European and National Legal Benchmarks - A Juridical Remedy to Mitigate Double Non-Taxation?
(
- Master (One yr)
-
Mark
Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?
(
- Master (One yr)
-
Mark
How Countries in European Union has Solved Problem of Tax Avoidance and Collection of Cross-border Transaction in an Integrated Common Market Tax Area. Optimizing Tax Collection in Indonesia, Lessons from European Union's Recovery of Collection Directive, Automatic Exchange Directive, and Savings Directive
(
- Master (One yr)
-
Mark
Treaty Override in German Domestic Law - In Line with the Constitution?
(
- Master (One yr)
-
Mark
The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive
(
- Master (One yr)
-
Mark
Stare decisis, legal certainty and the concept of economic activity, regarding the VAT treatment of public bodies
(
- Master (One yr)
-
Mark
Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?
(
- Master (One yr)
-
Mark
The link between the incurrence of customs debt and VAT - and the consequences and impact thereof
(
- Master (One yr)
-
Mark
How do Unilateral APAs overcome the issues of legitimate expectations, tax transparency and state aid in the European Union?
(
- Master (One yr)
-
Mark
EU VAT treatment of expenses connected with the sale of shares
(
- Master (One yr)
-
Mark
An Examination of Some of the Cross-Border Tax Issues Surrounding Charities and Charitable Donors: To What Extent Can EU Member States Restrict the Reach of Their Charitable Tax Incentives and is State Aid an Issue?
(
- Master (One yr)
-
Mark
A Comparative Approach to the Order of Priority of the Allocation of Taxing Rights over Business Profits in the OECD MC, the UN MC and the Andean Pact MC – The PE broadening. An Argentinean example.
(
- Master (One yr)
-
Mark
The VAT treatment of vouchers in cross-border trade
(
- Master (One yr)
-
Mark
VAT treatment of financial leases in EU law
(
- Master (One yr)
-
Mark
Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective
(
- Master (One yr)
-
Mark
The Swedish Interest Deduction Limitation Rules - To Be Or Not To Be
(
- Master (One yr)
-
Mark
Developing Issues on Withholding Tax on Outgoing Dividends in the European Union
(
- Master (One yr)
- 2014
-
Mark
Protection of taxpayer rights in the international information exchange environment
(
- Master (One yr)
-
Mark
The Scope of the Schumacker Doctrine - A case study of thresholds and rules that take into account the ability to pay
(
- Master (One yr)
-
Mark
PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?
(
- Master (One yr)
-
Mark
Subject-to-tax clauses in Swedish double tax conventions concluded between 2004 - 2014
(
- Master (One yr)
-
Mark
The Preferred Treatment of the Fixed Establishment in the European VAT
(
- Master (One yr)
-
Mark
Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clauses
(
- Master (One yr)
-
Mark
Attribution of Free Capital and Interest Expenses to a Permanent Establishment under the ‘Authorised OECD Approach’ for non-financial Enterprises What is the Impact of Interest Attribution on the Allocation of Profits under the new Approach?
(
- Master (One yr)
-
Mark
Status and impact of the ability to pay principle in the ECJ's case law concerning tax benefits based on personal and family circumstances
(
- Master (One yr)
-
Mark
Should the EU Adopt the Kiwi Approach for Taxing General Insurance Transactions?
(
- Master (One yr)
-
Mark
The Need for Discretionary Provisions to Prevent Avoidance, Abuse and Evasion
(
- Master (One yr)
-
Mark
Adjustment of output VAT in EU law
(
- Master (One yr)
-
Mark
The VAT Treatment of Small Undertakings in the EU
(
- Master (One yr)
-
Mark
Assessment of "Anti-Hybrid" Approach to the Problem of Aggressive Tax Planning in the light of the European Commission’s proposal to amend Article 4(1)(a) of the Parent-Subsidiary Directive
(
- Master (One yr)
-
Mark
Interaction between art.132, art.133 and art.134 of the Council VAT Directive 2006/112/EC
(
- Master (One yr)
-
Mark
Is the current EU VAT legislation efficient for collecting VAT on electronically supplied services to non-taxable persons?
(
- Master (One yr)
-
Mark
The treatment of credit in EU VAT and an evaluation of the cash- flow method applied to it
(
- Master (One yr)
-
Mark
Factoring in the European VAT Directive
(
- Master (One yr)
- 2013
-
Mark
Should net wealth and property taxation be introduced in the United Kingdom?
(
- Master (One yr)
-
Mark
Comparative Analysis of the United Kingdom Judicial Anti- Avoidance Rule and GAAR of Canada - Lesson for the UK from Canada
(
- Master (One yr)
-
Mark
Restoring neutrality of VAT: the internal supply provisions
(
- Master (One yr)
-
Mark
Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms
(
- Master (One yr)
-
Mark
The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation
(
- Master (One yr)
-
Mark
Will the issues pertaining to vouchers under the Recast VAT Directive be solved by the Voucher Proposal?
(
- Master (One yr)
-
Mark
Whether the domestic anti-abuse legislation applies to deny the tax treaty benefits
(
- Master (One yr)
-
Mark
A Comparative Study Between; “Withdrawal of Export Subsidy” Under Article 4(7) of the Agreement on Subsidies and Countervailing Measures And “Recovery of State Aid” Under Article 14 of the Regulation NO. 659/1999
(
- Master (One yr)
-
Mark
Interest Deduction Limitation Rules in Sweden and Germany - A Comparison Regarding EU Law Compatibility and Appropriateness
(
- Master (One yr)
-
Mark
Transfer Pricing: Entitlement to Intangible Related Returns
(
- Master (One yr)
-
Mark
Applicability of domestic anti-avoidance legislation in relation to tax treaty commitments - A case study placing Swedish law in an international doctrinal framework
(
- Master (One yr)
-
Mark
Thin Cap and Iceland - What can happen in the absence of thin capitalization rules?
(
- Master (One yr)
-
Mark
The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries
(
- Master (One yr)
-
Mark
Allocation of the burden of proof and status of domestic administrative procedural law norms in the EU VAT sphere
(
- Master (One yr)
-
Mark
VAT Groups in European VAT: the Actual and Preferred Treatment
(
- Master (One yr)
-
Mark
Article 44 RVD as the main rule for intra-Community place of supply of services B2B: legal issues arising at its application. Is the implementation in Italy in line with article 44 RVD and the EU laws?
(
- Master (One yr)
-
Mark
The scope of the VAT exemption applicable to insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents.
(
- Master (One yr)
-
Mark
Prohibition of the Discriminatory Income Tax Measures under WTO Law
(
- Master (One yr)
-
Mark
Problems of taxation of investment funds and underlying investors
(
- Master (One yr)
-
Mark
Transfer Pricing in European Union VAT Law
(
- Master (One yr)
-
Mark
Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions
(
- Master (One yr)
- 2012
-
Mark
The Beneficial Owner Concept in Civil Law Countries. Scandinavian Perspective.
(
- Master (One yr)
-
Mark
Cross-Border Loss Relief and Finality of Losses after Marks & Spencer
(
- Master (One yr)
-
Mark
Business Restructuring regarding cross-border transfer of Intangible Property
(
- Master (One yr)
-
Mark
Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results
(
- Master (One yr)
-
Mark
Which legal entity is entitled to a treaty protection?
(
- Master (One yr)
-
Mark
The Concept of a Collective Investment Vehicle in the OECD Model Tax Convention - The requirements for tax treaty benefits
(
- Master (One yr)
-
Mark
Bilateralism of tax treaties versus triangular cases: is there a conflict?
(
- Master (One yr)
-
Mark
To what extent are tax incentives for research & development compatible with European Union Law?
(
- Master (One yr)
-
Mark
Squaring the Circle : The Role of the OECD Commentaries For the Interpretation of Tax Treaties Between the OECD and non-OECD States
(
- Master (One yr)
-
Mark
VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”
(
- Master (One yr)
-
Mark
The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty
(
- Master (One yr)
-
Mark
Cross Border Loss Relief
(
- Master (One yr)