Sökning: "wholly artificial arrangements"
Visar resultat 11 - 15 av 16 uppsatser innehållade orden wholly artificial arrangements.
11. Rättfärdigandegrunden behovet att hindra skatteflykt
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Nationella inkomstskatteregler som hindrar den fria rörligheten i EUF-fördraget kan i vissa fall rättfärdigas genom exempelvis de rättfärdigandegrunder som utvecklats i EU-domstolens praxis. En sådan rättfärdigandegrund är behovet att hindra skatteflykt. LÄS MER
12. Att hindra skatteflykt - en analys av en rättfärdigandegrund
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : If a Member State in the European Union design an income tax law rule in such a way so that the current income tax law rule leads to a negative difference of treatment in cross-border fiscal situations compared with corresponding purely domestic situations, there is a tax obstacle that hinders the free movement established in the TFEU. Income tax avoidance rules that specifically target cross-border situations or transactions could therefore be in conflict with the TFEU and are found to be in breach with Community law. LÄS MER
13. Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. LÄS MER
14. CFC-legislation, the Freedom of Establishment and Tax Treaties- A Comparative Study in the Light of the Cadbury-Schweppes judgement
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Although direct taxation falls under the sovereignty of each individual Member State, that sovereignty must be practiced with respect for community legislation and the EC Treaty. National legislation that in any way hinders the freedoms guaranteed by the Treaty or discourages nationals of a Member State to practice those freedoms is infringing the EC Treaty and is not to be tolerated. LÄS MER
15. Article 43 EC - A Freedom with Limitations? : What Constitutes a "Wholly Artificial Arrangement"?
Magister-uppsats, Internationella HandelshögskolanSammanfattning : Abstract The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. LÄS MER
