Essays about: "Sotirios Apostolou"

Found 2 essays containing the words Sotirios Apostolou.

1. 1. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

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

   Author : Sotirios Apostolou; [2018]
   Keywords : Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

   Abstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE

3. 2. General Anti-Avoidance Rules and the rule of law

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

   Author : Sotirios Apostolou; [2016]
   Keywords : general anti-avoidance rules; Tax law; jurisprudence; rule of law; Law and Political Science;

   Abstract : Generella skatteflyktsregler, eller GAARs (general anti-avoidance rules), är legislativa åtgärder mot skatteflykt. GAARs typiska struktur består av två förutsättningar: skattebetalarens syfte och lagstiftarens syfte. READ MORE