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Freedom of secondary establishment: Branch and Subsidiary. Tax perspective.

Kokoulina, Olga LU (2012) JAEM03 20121
Department of Law
Abstract
This paper addresses the questions whether the provisions of the freedom of secondary establishment require the origin and host states provide identical treatment with regard to subsidiary (resident for tax purposes) and permanent establishment (non-resident for tax purposes) in all respects. The paper highlights the fundamentals of the comparability analysis as well as the basics of the subsequent justification analysis that serve as a preparation for the following consideration of the relevant case law. The contribution also examines the Court's application and evolution of the concept of comparability throughout its case law.

The contribution demonstrates that the tax treatment of subsidiaries and branches re-quired from the host... (More)
This paper addresses the questions whether the provisions of the freedom of secondary establishment require the origin and host states provide identical treatment with regard to subsidiary (resident for tax purposes) and permanent establishment (non-resident for tax purposes) in all respects. The paper highlights the fundamentals of the comparability analysis as well as the basics of the subsequent justification analysis that serve as a preparation for the following consideration of the relevant case law. The contribution also examines the Court's application and evolution of the concept of comparability throughout its case law.

The contribution demonstrates that the tax treatment of subsidiaries and branches re-quired from the host state significantly differs from the one of an origin state due to compound structure of the freedom of secondary establishment as such. It follows, that the requirement of the national treatment from the host state perspective disregards in principle the international tax law distinction between the resident and non-resident taxation. (Less)
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author
Kokoulina, Olga LU
supervisor
organization
course
JAEM03 20121
year
type
H2 - Master's Degree (Two Years)
subject
language
English
id
2796828
date added to LUP
2012-10-16 14:09:08
date last changed
2012-10-16 14:09:08
@misc{2796828,
  abstract     = {This paper addresses the questions whether the provisions of the freedom of secondary establishment require the origin and host states provide identical treatment with regard to subsidiary (resident for tax purposes) and permanent establishment (non-resident for tax purposes) in all respects. The paper highlights the fundamentals of the comparability analysis as well as the basics of the subsequent justification analysis that serve as a preparation for the following consideration of the relevant case law. The contribution also examines the Court's application and evolution of the concept of comparability throughout its case law.

The contribution demonstrates that the tax treatment of subsidiaries and branches re-quired from the host state significantly differs from the one of an origin state due to compound structure of the freedom of secondary establishment as such. It follows, that the requirement of the national treatment from the host state perspective disregards in principle the international tax law distinction between the resident and non-resident taxation.},
  author       = {Kokoulina, Olga},
  language     = {eng},
  note         = {Student Paper},
  title        = {Freedom of secondary establishment: Branch and Subsidiary. Tax perspective.},
  year         = {2012},
}