Essays about: "Bouanich"

Found 2 essays containing the word Bouanich.

  1. 1. Neutralisation of discrimination in direct taxation: the problem of applicability from the perspective of tax treaties and 'opt in' domestic clauses

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anna Baranowska; [2014]
    Keywords : neutralisation; discrimination; tax treaties; opt in provision; parallel tax system; justification; compensation; double taxation; direct taxation; Gielen; Hirvonen; Beker; Avoir FIscal; Bouanich; Amurta; witholding tax; Law and Political Science;

    Abstract : 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. READ MORE

  3. 2. An EC without withholding taxes? - The role of tax treaties in ECJ:s discrimination-assessment

    University essay from Lunds universitet/Juridiska institutionen

    Author : Marta Gauden; [2007]
    Keywords : EG-rätt; Skatterätt; Law and Political Science;

    Abstract : It seems like it can never be said enough times: in order to uphold the objectives of the Internal Market, an equal treatment of resident and non-resident taxpayers have to be granted by the Member States. As for the intricate field of direct taxation, it is still somewhat unclear exactly how this equal treatment looks. READ MORE