Essays about: "TFEU Freedoms"
Showing result 1 - 5 of 19 essays containing the words TFEU Freedoms.
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1. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. READ MORE
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2. Taxing the Digital Economy - A Legal Assessment of the Introduction of PIllar One to the Internal Market
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In the last decade, the progress of the digital economy has caused a rift in the international tax regime, which now faces several challenges. The current principles governing taxation rules are based on notions that business can only be conducted through physical presence. READ MORE
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3. EU Contract Law: In Search of a Common Core
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Contracts in the EU operate in a complex legal environment. Depending on the situation, they are subject to a patchwork of national, European, and international rules. READ MORE
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4. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE
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5. Art. 7 and 8 ATAD - The CFC rules of the ATAD in the light of the freedoms of the TFEU
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE