Essays about: "SIAT"

Found 2 essays containing the word SIAT.

  1. 1. Targeted interest deduction limitation rules post-Lexel

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexander Tale; [2022]
    Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

    Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE

  3. 2. Is Proportionality Dependent on Legal Certainty?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Fanny Nisses; [2014]
    Keywords : EU law; fiscal law; social and welfare law; tax law; the principle of proportionality; fundamental freedoms; the principle of legal certainty; procedural requirements; Law and Political Science;

    Abstract : Varje medlemsstat har förbehållit sig rätten att lagstifta inom rättsområdet direkt beskattning. Det medför att medlemsstaterna är skatterättsligt suveräna och att gemensamma EU-beslut kan fattas inom detta rättsområde, under särskilda omständigheter. READ MORE