Essays about: "fri rörlighet för kapital"

Found 2 essays containing the words fri rörlighet för kapital.

1. 1. 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

3. 2. The Savings Directive : Is the Savings Directive 2003/48/EC in Breach of the Free Movement of Capital Provided for by Articles 56-60 EC?

   University essay from Internationella Handelshögskolan

   Author : Malin Ehlde; Malin Persson; [2005]
   Keywords : European Tax Law; Free movement of capital; The Savings Directive;

   Abstract : The Savings Directive will enter in to force 1st of July 2005, after years of discussions about it. The Directive has caused some controversy and several proposals have been rejected. READ MORE