Essays about: "Dividends Tax"

Showing result 1 - 5 of 30 essays containing the words Dividends Tax.

1. 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 handelsrätt

   Author : Madara Olmane; [2023]
   Keywords : tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

   Abstract : 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

3. 2. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andrii Falendysh; [2021]
   Keywords : tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

   Abstract : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. READ MORE

4. 3. 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 handelsrätt

   Author : Serra Tor; [2020]
   Keywords : CIV-Investment Fund- Pension Fund-Withholding tax-Discrimination-TFEU Freedoms-Free Movement of Capital-Freedom of Establishment - OECD Model Convention 2017 - OECD s Commentary- UCITS Directive- AIFM Directive; Law and Political Science;

   Abstract : 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

5. 4. Pension : maximera uttagen till pensionssparandet i lantbruksföretag

   University essay from SLU/Dept. of People and Society

   Author : Jakob Henningsson; [2019]
   Keywords : Pension; Räntefördelning; ökad lön; utdelning; pensionsspara; bolagsform; enskild firma; aktiebolag;

   Abstract : Många lantbrukare och egenföretagare pensionssparar väldigt lite. När man är ung tänker man ofta att det är långt till pensioneringen och skjuter upp pensionssparandet. De flesta med eget företag har ingen tjänstepension och behöver kompensera för detta bortfall. READ MORE

6. 5. Dividend or Stock Repurchases? : US 2012 Tax Increase and Its Implication on Payout Policy

   University essay from Mälardalens högskola/Akademin för ekonomi, samhälle och teknik

   Author : Dwina Larsson; Renato Rios Benavides; [2019]
   Keywords : Repurchases; Dividends; Taxes; Payout policy;

   Abstract : Problem: Stock repurchases, and dividends have been a topic of academic interest for decades. Researchers have been trying to understand the determinants of payout policies and the conjunctural relationship between dividends and repurchases. That is, under which circumstances is one preferred over the other. READ MORE