Double Taxation Resulting from the ATAD: Is There A Relief?
(2019) HARN60 20191Department of Business Law
- Abstract
- Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation.
The thesis focuses on the double taxation caused by the implementation of ATAD and identifying the correct source of law, if possible, to provide relief for such double taxation. As the potential sources of law, the OECD MC and European Union legislation has been analyzed. The scope of the thesis is limited to the rule on interest deduction limitation and CFC rules as provided in the ATAD.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8980325
- author
- Soom, Annika LU
- supervisor
- organization
- course
- HARN60 20191
- year
- 2019
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- ATAD, double taxation, CFC, interest deduction limitation rule
- language
- English
- id
- 8980325
- date added to LUP
- 2019-06-12 09:31:15
- date last changed
- 2019-06-12 09:31:15
@misc{8980325, abstract = {{Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. The thesis focuses on the double taxation caused by the implementation of ATAD and identifying the correct source of law, if possible, to provide relief for such double taxation. As the potential sources of law, the OECD MC and European Union legislation has been analyzed. The scope of the thesis is limited to the rule on interest deduction limitation and CFC rules as provided in the ATAD.}}, author = {{Soom, Annika}}, language = {{eng}}, note = {{Student Paper}}, title = {{Double Taxation Resulting from the ATAD: Is There A Relief?}}, year = {{2019}}, }