Sökning: "cfc atad"

Hittade 5 uppsatser innehållade orden cfc atad.

1. 1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

3. 2. 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

4. 3. Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Jane Azrak; [2019]
   Nyckelord :CFC; TFEU; ATAD; OECD; Cadbury Schweppes;

   Sammanfattning : .... LÄS MER

5. 4. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Zhijie Qiu; [2019]
   Nyckelord :Arm s Length Principle; CFC Rules; ATAD; BEPS; Law and Political Science;

   Sammanfattning : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. LÄS MER

7. 5. Is two better than one?: The analysis of the CFC rules and the comparison of its rules in the ATAD vis-à-vis the CCTB proposal

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Sylvia Chen; [2018]
   Nyckelord :;

   Sammanfattning : This thesis analyses whether there is a necessity to have two different CFC regimes in two legislations, the ATAD and the CCTB proposal. The author examines the issues that are already present in the CFC that pose problems. LÄS MER