Sökning: "Art. 4 ATAD"
Hittade 2 uppsatser innehållade orden Art. 4 ATAD.
1. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. LÄS MER
2. Art. 4 ATAD : How the Interest Limitation Rule of the ATAD aligns with the Freedoms of the TFEU and National Constitutions
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : This thesis addresses Art. 4 ATAD and looks at it from two different angles. Firstly, Art. 4 ATAD will be examined in the light of the TFEU freedoms. LÄS MER
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