Essays about: "EU Fundamental Freedoms"

Showing result 6 - 10 of 66 essays containing the words EU Fundamental Freedoms.

1. 6. 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. 7. Turkey's Road to a Potential EU Membership : A Lengthy and Arduous Journey

   University essay from Linnéuniversitetet/Institutionen för statsvetenskap (ST)

   Author : Emil Hölttä; [2022]
   Keywords : European Union; Turkey; EU Enlargement; Democracy; EU Membership;

   Abstract : The European Union have continued to grow since its inception with more and more nations becoming member states. In 2016 that changed, when, for the first time, a member state decided to leave, and the EU might explore its enlargement strategy to fill the void left by the United Kingdom. READ MORE

4. 8. A system of weightlessness – Applying the EU general principle of proportionality to secure fundamental rights protection under contemporary EU investment agreements

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Pontus Andersson; [2022]
   Keywords : international investment law; public international law; EU law; comparative law; fundamental rights; proportionality; CETA; fair and equitable treatment; right to regulate; Law and Political Science;

   Abstract : At the heart of modern investment law it has since long resided a conflict between extensive investment protection norms and public policy interests of host states. After receiving exclusive competence to conclude international investment agreements governing this interrelation, the EU has tried to cater for those latter objectives through the design of these agreements. READ MORE

5. 9. Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Rayssa Gutterres Costa; [2021]
   Keywords : DAC 6 - Notification Obligation - Legal Professional Privilege - EU Charter - ECHR; Law and Political Science;

   Abstract : The thesis explores the Directive 2018/822 of May 2018, also known as DAC 6, and the obligation to notify that it placed on intermediaries with legal professional privilege. The research conducted aims at answering the question if the notification obligation brought by DAC 6 is in conflict with EU primary law, namely, the Charter of Fundamental Rights of the European Union. READ MORE

6. 10. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Ossian Mauritzson; [2021]
   Keywords : Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

   Abstract : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. READ MORE