Sökning: "Henri Ahtiainen"

Hittade 1 uppsats innehållade orden Henri Ahtiainen.

  1. 1. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Henri Ahtiainen; [2022]
    Nyckelord :Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

    Sammanfattning : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. LÄS MER