1# Library to Find Best eBook for Read
Author :
Release : 2011
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union by :
Download or read book Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union written by . This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniël̈ Smit
Release : 2011
Genre :
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union by : Daniël̈ Smit
Download or read book Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union written by Daniël̈ Smit. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniël Sebastiaan Smit
Release : 2011
Genre :
Kind : eBook
Book Rating : 030/5 ( reviews)
Book Synopsis Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union by : Daniël Sebastiaan Smit
Download or read book Freedom of Investment Between EU and Non-EU Member States and Its Impact on Corporate Income Tax Systems Within the European Union written by Daniël Sebastiaan Smit. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt:
Author : D.S. Smit
Release : 2012-06-01
Genre : Law
Kind : eBook
Book Rating : 743/5 ( reviews)
Book Synopsis EU Freedoms, Non-EU Countries and Company Taxation by : D.S. Smit
Download or read book EU Freedoms, Non-EU Countries and Company Taxation written by D.S. Smit. This book was released on 2012-06-01. Available in PDF, EPUB and Kindle. Book excerpt: In today’s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, ‘economic openness’ is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-à-vis the rest of the world is the starting point of this book. The author analyses the ‘freedom of investment’ concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets.
Author : Tomi Viitala
Release : 2005
Genre : Capital gains tax
Kind : eBook
Book Rating : 750/5 ( reviews)
Book Synopsis Taxation of Investment Funds in the European Union by : Tomi Viitala
Download or read book Taxation of Investment Funds in the European Union written by Tomi Viitala. This book was released on 2005. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
