Zobrazeno 1 - 10
of 204
pro vyhledávání: '"EU law compatibility"'
Autor:
Anastasios Gourgourinis
Publikováno v:
European Investment Law and Arbitration Review. 3:282-315
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7b83c93c58fdb509b80bf920dfb2d28d
https://doi.org/10.1163/24689017_00301014
https://doi.org/10.1163/24689017_00301014
The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive.
Autor:
Kleist, David1 (AUTHOR) david.kleist@law.gu.se
Publikováno v:
Nordic Tax Journal. 2023, Vol. 2023 Issue 1, p50-59. 10p.
Publikováno v:
EC Tax Review. 24:132-143
In the light of the much-discussed BEPS report, the OECD proposes to implement more effective anti-avoidance measures to be included in international instruments. Limitations on Benefits (LOB) rules are mentioned as one of the possible anti-treaty ab
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::de4680377809bc58169d5c51e6e57159
https://doi.org/10.54648/ecta2015014
https://doi.org/10.54648/ecta2015014
Autor:
Gourgourinis, Anastasios
Publikováno v:
European Investment Law and Arbitration Review; January 2018, Vol. 3 Issue: 1 p282-315, 34p
Publikováno v:
EC Tax Review. May2015, Vol. 24 Issue 3, p132-143. 12p.
The InvStG 2018 addressed the various concerns raised from an EU law perspective prior to the reform. The reform of investment tax law can therefore be considered a success in this respect. Explicit disadvantages for cross-border situations existing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2658::243ef3fec0f02379eb4e08d3cd0c3157
http://orbilu.uni.lu/handle/10993/55523
http://orbilu.uni.lu/handle/10993/55523
Autor:
Kopeć, Agnieszka
Publikováno v:
Ekonomia i Prawo. Economics and Law / Economics and Law. 14(2):205-219
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=442034
Autor:
Agnieszka Kopec
Publikováno v:
Ekonomia i Prawo, Vol 14, Iss 2, Pp 205-219 (2015)
With effect from 1 January 2014, the Polish Parliament introduced amendments to the Polish Corporate and Personal Income Tax Acts, which primarily affect the taxation of a partnership limited by shares (SKA) by including it into the category of corpo
Externí odkaz:
https://doaj.org/article/c3903742e524450aa5eb2fd9a55a0bcd