Sökning: "witholding tax"
Hittade 2 uppsatser innehållade orden witholding tax.
1. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. LÄS MER
2. Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clauses
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The thesis provides the analysis of the concept of neutralisation based on the existing case law of the CJEU, AGs' opinions and academic writings. It introduces the reader to the meaning, scope and the purpose of neutralisation. LÄS MER