Essays about: "witholding tax"

Found 2 essays containing the words witholding tax.

1. 1. The Distribution Tax Regime Paradox - Compatibility of Estonian Tax Treatment of Non-Residents’ Capital Gains from Alienation of Immovable Property with European Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Henri Ahtiainen; [2022]
   Keywords : Taxation; EU Tax Law; Corporate income tax; witholding tax; capital gains; immovable property; real estate income; freedom of establishment; free movement of capital; distribution tax; principle of territoriality; balanced allocation of taxing rights; Law and Political Science;

   Abstract : The four fundamental freedoms granted to residents in the Community have become the pillars for fairness between economic operators and persons within the internal market. The aim of the freedoms is to prohibit any restriction or discrimination toward residents of another Member State and endorse equal treatment. READ MORE

3. 2. 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