Sökning: "You-fin He"

Hittade 1 uppsats innehållade orden You-fin He.

1. 1. The concept of controlled foreign company and its complience with the EU-law : Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?

   Kandidat-uppsats, IHH, Rättsvetenskap

   Författare :You-Fin He; [2011]
   Nyckelord :International Tax Law; CFC; direct taxation; EU-law; internal market; freedom of establishment.;

   Sammanfattning :   Establishment in foreign countries can be achieved through a subsidiary company or a permanent establishment. Profit of a subsidiary company is normally taxed in accordance with the law of the country of where it is established, since a subsidiary company constitutes a separate legal entity. LÄS MER