Avancerad sökning

Hittade 2 uppsatser som matchar ovanstående sökkriterier.

1. 1. The incompatability of art. 4 ATAD with freedom of establishment: Evidence from the Swedish implementation

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Richard Påhlsson; [2020]
   Nyckelord :Anti-Tax Avoidance Directive; ATAD; ATAD art 4; Interest limitation rules; Tax avoidance; Tax abuse; Transposition of EU directives.; Law and Political Science;

   Sammanfattning : 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

3. 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 institutionen

   Författare :Caroline Meyer im Hagen; [2018]
   Nyckelord :ATAD; Interest Limitation;

   Sammanfattning : 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