Essays about: "Discriminatory withholding tax"

Found 2 essays containing the words Discriminatory withholding tax.

1. 1. Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Fredrika Wendleby; [2019]
   Keywords : investment funds; withholding tax; EU law; free movement of capital; third countries; legal form; comparability; investeringsfonder; kupongskatt; EU-rätt; fri rörlighet för kapital; tredje land; juridisk form; jämförbara situationer;

   Abstract : The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. READ MORE

3. 2. Discriminatory withholding taxation for foreign investment funds.

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kristiina Virolainen; [2018]
   Keywords : Foreign investment funds; UCIT; Discriminatory withholding tax; free movement of capital; Fidelity Funds.; Law and Political Science;

   Abstract : Cross-border investments made through investment funds are still surrounded by uncertainty, derived by the inexistence of harmonization of direct taxation in the European Union. The uncertainty surrounding the tax treatment, especially in cross-border situations, tend to trigger tax issued such as discrimination and restrictions to fundamental freedoms. READ MORE