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European Financial Law in Times of Crisis of the European Union最新文献

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Permanent Establishment – New Concept 常设机构-新概念
European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.42
César García Novoa
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引用次数: 0
Taxation of Holding Companies in the Context of EU and International Tax Law 欧盟和国际税法背景下的控股公司税收
European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI: 10.36250/00749.15
D. Gajewski
{"title":"Taxation of Holding Companies in the Context of EU and International Tax Law","authors":"D. Gajewski","doi":"10.36250/00749.15","DOIUrl":"https://doi.org/10.36250/00749.15","url":null,"abstract":"The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant for entities – holding companies conducting cross-border operation within the European Union. Currently, international holding companies create their tax strategies using internal domestic legal reg ulations, EU tax law, and international tax law (based on numerous agreements on avoiding double taxation). This contributes to creating tax optimisation policies that frequently boil down to international tax avoidance. Undoubtedly, the judicial decisions of the Court of Justice of the European Union have also influenced the development of tax law applicable to holding companies. Due to the lack of harmonisation of tax law applicable to international holding companies, the Court of Justice endeavours to support the processes of standardisation of the tax systems that these entities are covered by.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"354 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125777011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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