Sökning: "Overhead Deduction"

Hittade 1 uppsats innehållade orden Overhead Deduction.

1. 1. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Inken Gärtner; [2016]
   Nyckelord :Source Taxation; Withholding Tax; Interest Taxation; Cost Deduction; Overhead Deduction; Law and Political Science;

   Sammanfattning : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. LÄS MER