Essays about: "Parent-Subsidiary Directive Amendments"
Found 3 essays containing the words Parent-Subsidiary Directive Amendments.
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1. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE
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2. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. READ MORE
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3. The Treatment of dividend payments in EC Direct Tax Law
University essay from Lunds universitet/Juridiska institutionenAbstract : To attain an Internal Market, in which goods, capital and natural and legal persons can move from Member States to Member State, is one of the main aims of the EU. The Treaty of Rome was laid down in order to tear down obstacles that existed and to create bonds between the Member States. READ MORE