Essays about: "freedom of establishment european company"

Showing result 1 - 5 of 16 essays containing the words freedom of establishment european company.

1. 1. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ismail Quttineh; [2023]
   Keywords : EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

   Abstract : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. READ MORE

3. 2. European Takeover Law and the Freedom of Establishment: Towards Efficient Regulation

   University essay from Lunds universitet/Juridiska institutionen

   Author : Christopher Phiri; [2018]
   Keywords : European Takeover Bids Directive; Disclosure Requirements; Mandatory Bid Rule; Board Neutrality Rule; Breakthrough Rule; Squeeze-Out Right; Sell-Out Right; Independent Expert Opinion; Law and Political Science;

   Abstract : The European Takeover Bids Directive has been at the centre of criticism since it was adopted on 21 April 2004. This study adds a voice to the enduring discourse on the extent to which the Directive is fit for purpose. READ MORE

4. 3. The long path to a broad reading of the Freedom of Establishment and its impact on the Brexit era

   University essay from Lunds universitet/Juridiska institutionen

   Author : Mirjam Meyer; [2018]
   Keywords : Freedom of Establishment Cross-border Transfer of Companies Freedom of Choice of the Applicable Law Polbud Brexit; Law and Political Science;

   Abstract : The freedom of establishment is an expression of the Internal Market. On the one hand, the EU tries to strengthen the Internal Market, but on the other hand, Member States have a fear to lose their national control, making them eager to restrict the free movements granted by the Internal Market doctrine. READ MORE

5. 4. To What Extent Can Member States Have Anti-Avoidance Rules Limiting Interest Deduction? - an Analysis From a Swedish Perspective

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Dejan Pucar; [2015]
   Keywords : EU Tax Law; Swedish Tax Law; Anti-Avoidance Rules; Interest Deduction Limitation Rules; Freedom of Establishment; Law and Political Science; Business and Economics;

   Abstract : The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has stated that the rules are incompatible with the fundamental freedoms of EU law. READ MORE

6. 5. Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?

   University essay from Internationella Handelshögskolan

   Author : Dimitri Gankin; [2012]
   Keywords : Direct tax; freedom of establishment; company taxation; cross-border group consolidation; wholly owned criterion; Swedish taxation rules on group deductions; ECJ; loss-relief; group contributions; EU; direct shareholding;

   Abstract : On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. READ MORE