Sökning: "balanced allocation of taxing rights"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden balanced allocation of taxing rights.

  1. 1. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi

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

    Författare :Frithiof Hallgren Wallin; [2023]
    Nyckelord :EU-rätt; skatterätt; Riktade ränteavdragsbegränsningsregler; Undantagsregeln; Etableringsfriheten; Law and Political Science;

    Sammanfattning : The right to deduct interest expenses is limited by the general and targeted interest deduction limitation rules, including the “exemption rule” in Chapter 24, Paragraph 18, subparagraph 2 of the Law on income tax. This rule excludes the right to deduct interest paid on intra-group loans if such loans have been made exclusively or almost exclusively for the purpose of obtaining a substantial tax benefit for the group. LÄS MER

  3. 2. 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

  4. 3. A legal study into the EU’s approach towards exit taxation

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

    Författare :Patricia Zakrzewska; [2020]
    Nyckelord :direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

    Sammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER

  5. 4. 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

  7. 5. Underprisöverlåtelser och EU-rätten

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

    Författare :Jonatan Palade; [2016]
    Nyckelord :Skatterätt; EU-rätt; Law and Political Science;

    Sammanfattning : Normalt sker överlåtelser mellan näringsverksamheter till marknadspris. Hos företag inom en intressegemenskap kan det av olika anledningar vara av intresse att en överlåtelse sker till ett pris under marknadsvärdet. Vanligtvis sker en uttagsbeskattning på ett sådant förfarande. LÄS MER