Essays about: "ec direct tax law"
Showing result 1 - 5 of 19 essays containing the words ec direct tax law.
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1. The Treatment of dividend payments in EC Direct Tax Law
University essay from Lunds universitet/Juridiska institutionenAbstract : To attain an Internal Market, in which goods, capital and natural and legal persons can move from Member States to Member State, is one of the main aims of the EU. The Treaty of Rome was laid down in order to tear down obstacles that existed and to create bonds between the Member States. READ MORE
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2. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief
University essay from Högskolan i Jönköping; IHH, RättsvetenskapAbstract : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. READ MORE
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3. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital
University essay from IHH, RättsvetenskapAbstract : Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. READ MORE
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4. Tax Treaties and EC Law : Development, Problems and Solutions
University essay from IHH, RättsvetenskapAbstract : Double taxation treaties play a vital part in the international relations between states regarding taxation matters. Since double taxation can occur as soon as a person has income in more than one state, it is very important that there can be effective remedies to the problems that can occur in these situations. READ MORE
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5. EC Procedural Protection: The Principles of Effectiveness and Equivalence - With Particular Focus on Swedish Tax Procedural Law
University essay from Lunds universitet/Juridiska institutionenAbstract : The notion of a procedural autonomy reserved to the Member States has its roots in the Rewe and Comet judgments delivered in 1976. In those cases the European Court of Justice held that it is for the domestic systems of each Member States to designate the courts having jurisdiction and the procedural conditions governing actions at law intended to ensure the protection of the rights which subjects derive from the direct effects of Community law. READ MORE