Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?

Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?

For some time now, the EU has worked on managing the tax issues that have spawned from companies establishing subsidiaries in various Member States. These tax issues have concerned that of double taxation leading to the conception of the Parent-Subsidiary Directive (2011/96/EU, the PSD). One of the...

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Bibliographic Details
Main Author: Lindefelt, Louise
Format: Others
Language:Swedish
Published: Karlstads universitet 2016
Subjects:
Parent subsidiary-directive
PSD
anti-abuse rule
de minimis-rule
general anti-abuse rule
GAAR
anti tax avoidance directive
directive shopping
double non-taxation
Moder- och dotterbolagsdirektivet
anti-missbruksbestämmelsen
de minimis-bestämmelse
dubbel icke-beskattning
subsidiaritetsprincipen
proportionalitetsprincipen
generell
autentisk
reell
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504

Internet

http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504

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