Sökning: "Kristiina Virolainen"
Hittade 1 uppsats innehållade orden Kristiina Virolainen.
1. Discriminatory withholding taxation for foreign investment funds.
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Cross-border investments made through investment funds are still surrounded by uncertainty, derived by the inexistence of harmonization of direct taxation in the European Union. The uncertainty surrounding the tax treatment, especially in cross-border situations, tend to trigger tax issued such as discrimination and restrictions to fundamental freedoms. LÄS MER
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