Essays about: "Withholding tax"

Showing result 1 - 5 of 13 essays containing the words Withholding tax.

  1. 1. 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

  3. 2. Is the Swedish tax law requirement of contractual form on third states investment funds in line with EU law?

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

    Author : Tobias Karopka Johansson; [2020]
    Keywords : investment funds; withholding tax; legal form; Law and Political Science;

    Abstract : The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax is levied on the non-resident investment fund. 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. 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

  6. 5. Tax Challenges of the Digital Economy: Does a Withholding Tax on Certain Digital Transactions Solve the Problem of Missing Taxation Rights, While Being In Line with EU-Law and the OECD Model Convention?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Nina Kim Rica Sparmann; [2019]
    Keywords : Digital Economy; Withholding Tax; Digital Advertisement Services; User Data; Taxes; Direct Taxation; Tax Challenges of the Digital Economy; OECD; Double Taxation; European Fundamental Freedoms; State Aid; Social Media; Law and Political Science;

    Abstract : This thesis investigates whether the implementation of a withholding tax on financial transactions obtained by the provision of certain digital services could solve the current problem of missing taxation rights regarding the income of highly digitalized multinational business models. Furthermore, the thesis aims to determine whether such tax could be in line with European Union law and the model convention for double taxation treaties issued by the OECD. READ MORE