Sökning: "Freedom of Establishment of Undertakings"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden Freedom of Establishment of Undertakings.

  1. 1. Ett virtuellt nexus - En granskning av tillämpningen av en omsättningsbaserad skatt för multinationella företag i ljuset av EU:s fria rörligheter

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Emmy Weibull; [2021]
    Nyckelord :skatterätt; tax law; digital skatt; digital tax; multinationella företag; multinational enterprises; OECD; Pillar One; Law and Political Science;

    Sammanfattning : Befintliga skatterättsliga principer grundar sig på föreställningar om att affärsverksamheter bedrivs genom fysisk närvaro. En stat kan därför, för närvarande, endast grunda beskattningsanspråk på en av de två huvudprinciperna hemvist eller källstat. LÄS MER

  3. 2. Om ränteavdragsbegränsningsreglernas förenlighet med EU–rättens etableringsfrihet

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

    Författare :Fredrik Hagmann; [2015]
    Nyckelord :EU-rätt; EU-law; skatterätt; tax law; ränteavdrag; ränteavdragsbegränsningar; ränteavdragsbegränsningsregler; interest deduction limitation rules; etableringsfrihet; freedom of establishment; Law and Political Science;

    Sammanfattning : Målet med uppsatsen är att utröna om de svenska ränteavdragsbegränsningsreglerna i 24 kap. 10 a – 10 f §§ IL är förenliga med den EU-rättsliga etableringsfrihet som regleras i art. 49 FEUF. LÄS MER

  4. 3. Corporate Migration and its Implications for the Protection of Creditors - Recent Developments in the Case Law of the European Court of Justice

    Magister-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Sandra Kerstin Burkhardt; [2012]
    Nyckelord :Race to the Bottom; Minimum Capital Requirement; VALE; Cartesio; SEVIC Systems; Cross-Border Seat Transfer; Freedom of Establishment of Undertakings; Creditor Protection; Corporate Migration; Protection of Creditors; Court of Justice; Daily Mail; Centros; Inspire Art; Überseering; Disclosure Obligations; Law and Political Science;

    Sammanfattning : This thesis addresses the correlation between creditor protection and thecross-border seat transfer of companies in the light of the case law of the European Court of Justice concerning the freedom of establishment of undertakings. After the restrictive outcome of Daily Mail, the judgment of the European Court of Justice in Centros took the legal community by surprise. LÄS MER

  5. 4. Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union

    Kandidat-uppsats, IHH, Rättsvetenskap

    Författare :Therese Nilsson; [2010]
    Nyckelord :Tax law; EU law; the freedom of establishment; prohibited loans;

    Sammanfattning : On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. LÄS MER

  7. 5. Societas Europaea : Analysis of adoption and practical functioning

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Jevgeni Robakov; [2007]
    Nyckelord :European Company; Societas Europaea; SE; freedom of establishment; corporate mobility; supranationality; Statue of European Company; SE Regulation;

    Sammanfattning : Due to constant expansion of the European Community, the harmonization in the fields of European company law and development of internal European market have emerged into considerably bigger and more complex issues. Aspects of corporate mobility, having a direct simultaneous connection to the right of freedom of establishment, have been one of the most problematic spheres for reaching international consensus. LÄS MER