• European Tax Studies

Publisher:
Scuola Europea di Alti Studi Tributari
Publication date:
2009-07-03

Latest documents

  • The CFC Regime in Germany

  • Emigration Tax Consequences in Greece

    Introduction. - 2. Emigration to Non-cooperative States. - 3. Emigration to a State of Favourable Taxation System. - 4. Pre-Law 3943/2011 Migration Provisions. - 5. Conclusion.

  • Exit taxation of companies in Portugal

    Introduction - 2. The Portuguese normative framework - 3. Exit taxes on individuals and EU Law - 4. Exit taxes and companies - 5. Corporate Exit Taxes in Portugal - 6. Conclusions

  • European Commission challenges Danish, Dutch and Spanish business exit taxes before the European Court

    Introduction - 2. Is there a restriction? - 3. Is there a justification? - 4. Final remarks

  • Exit Taxation of Cross-Border Mergers after National Grid Indus

    Introduction - 2. Exit Taxation and the Merger Directive - 3. Transferring Companies and the Freedom of Establishment - 3.1. Introduction - 3.2. The SEVIC Case - 3.3. Does the Freedom of Establishment apply to the Transferring Company? - 4. Exit Taxation and the Freedom of Establishment - 4.1. Is Exit Taxation Immune to the Freedom of Establishment? - 4.2. National Grid Indus and Cross-Border Mergers - 4.2.1. Introduction - 4.2.2. Failing Grounds for Justification - 4.2.3. The Division of Taxing Powers in line with Territoriality - 4.2.4. Is immediate exit taxation an appropriate and proportionate measure? - 5. Conclusions

  • The National Grid Indus Case: A Pyrrhic Victory?

    Introduction - 2. European framework - 2.1. Freedom of establishment - 3. The Court’s decision in National Grid Indus - 3.1. Facts of the case - 3.2. Decision of the CJEU - 4. Appraisal - 4.1. Is Daily Mail overruled? - 4.2. Post-emigration losses and securities - 4.3. Step-up required by host state? - 4.4.How to establish the realization moment? - 4.5. The “interest”-element - 5. Final remarks

  • New Swedish Emigration Taxes on Business Income

    Introduction - 2. Background - 2.1 The incorporation principle - 2.2 Background of the Exit Tax Rules and The Malta Case - 3. The New Legislation - 4. Is the new legislation in compliance with EU law? - 4.1 Introduction - 4.2 Exit Taxation Contra an Extended Income Tax Liability - 4.3 The Deferral Method - 4.4 Decreases in value of the assets after the transfer of residency - 4.5 Elimination of double taxation - 5. Final remarks

  • Revising the Portuguese exit tax (Understanding the concept and dealing with the case)

    Introduction. General Remarks - 2. The taxation of increases in theory and in practice - 3. Exit tax Guiding Principles - 4. The Portuguese case - 5. Conclusions

  • Tax treatment of debt and equity financing in Finland

    Equity financing. 1.1. Resident recipients. 1.2. Non-resident recipients. 1.3. Distributing company. 2. Debt financing. 2.1. Deductibility of interest. 2.2. Taxation of interest. 2.3. Treatment of shareholder and non-shareholder loans. 2.4. Classification issues. 2.5. Arm’s length interest. 2.6. Other limitations. 3. Neutrality and other tax policy issues. 3.1. Cross-border situations. 3.2. Domestic situations. 3.3. Future perspectives. 4. EC law issues. 4.1. Equity financing. 4.2. Debt financing.

  • Polish equity and debt financing regime in the light of neutrality principle, EC tax law and ECJ case-law

    Introduction. 2. General description of the Polish equity and debt financing tax regime. 3. Tax consequences of different types of shareholders’ loans and different types of loans made by subjects other than a company’s shareholders. 3.1. The limitation of deductibility of interest paid to shareholders. 3.2. The conformity of the Polish thin capitalization rules with the EC law and the ECJ case law. 4. Compliance of the Polish domestic equity and debt financing tax regime with EC law and ECJ case law. 4.1. General remarks. 4.2. The elimination of economic double taxation of dividends in Poland in the light of EC law and ECJ case law. 4.3. The elimination of juridical double taxation of dividends and interest in Poland in the light of EC law and ECJ case law. 4.4. Confor...

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