Sökning: "Annika Soom"

Hittade 1 uppsats innehållade orden Annika Soom.

  1. 1. Double Taxation Resulting from the ATAD: Is There A Relief?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Annika Soom; [2019]
    Nyckelord :ATAD; double taxation; CFC; interest deduction limitation rule; Law and Political Science;

    Sammanfattning : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. LÄS MER