Essays about: "Tax Sovereignty"

Showing result 11 - 15 of 21 essays containing the words Tax Sovereignty.

  1. 11. Developing Issues on Withholding Tax on Outgoing Dividends in the European Union

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Joel Uddenäs; [2015]
    Keywords : Withholding tax; Internal market; Tax Sovereignty; Dividend payments; Comparable Situation; Law and Political Science;

    Abstract : The European Court of Justice has repeatedly held that it is contrary to EU-law to charge withholding tax on cross-border dividend payments when comparable, domestic transactions are not taxed at the corresponding burden. Therefore, the question of withholding taxes compatibility with EU-law has been the topic of extensive legal literature over many years. READ MORE

  3. 12. Exit Taxation in the European Union, Is there really a problem?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Vladislav Dabija; [2015]
    Keywords : Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

    Abstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE

  4. 13. 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

  5. 14. Taxation of Multi-National Enterprises - State and corporate responsibility regarding the issue of transfer pricing

    University essay from Lunds universitet/Juridiska institutionen

    Author : Cecilia Siegbahn; [2013]
    Keywords : Public international law; Skatterätt; Transfer pricing; Law and Political Science;

    Abstract : Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. READ MORE

  6. 15. Problems of taxation of investment funds and underlying investors

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andriy Byelka; [2013]
    Keywords : investment fund; CIV; Law and Political Science;

    Abstract : Different treatment of investment fund has a result of double taxation or non-taxation. The Court of Justice of the European Union has stated that in principle, juridical double taxation is not in itself unlawful, as there is no obligation for Member States to adapt their own tax systems to the different systems of tax of other Member States in order to eliminate the double taxation arising from the exercise in parallel of their fiscal sovereignty. READ MORE