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The Resource Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa

Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa

Label
Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
Title
Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
Creator
Subject
Language
eng
Summary
The thesis explores how international regulation created within the OECD and EU harmonises the taxation of interest payments between associated enterprises. The study consists of the levels of tax treaty law, European Community law and domestic tax law. The main research methods are legal dogmatic and comparative law. The comparative part of the study focuses on the tax systems of the United States of America, Germany, Estonia and Finland. The macro level comparison covers not only domestic international laws, tax treaties, case law and other official documents, but also customary methods of interpretation, ways of transposing international agreements into the national legal order and carrying out international law obligations in the respective countries. The study also covers the Swedish tax system. Micro level comparison, which examines specific legal institutions, was carried out with Belgium, Denmark, France, India, Mexico and the Netherlands as examples
http://library.link/vocab/creatorName
Äimä, K
Index
no index present
Language note
Finnish
Literary form
non fiction
http://library.link/vocab/subjectName
  • associated enterprises
  • interest
  • transfer pricing
  • group financing
  • harmonization of tax
  • tax treaty
  • EU tax law
  • domestic tax law
Label
Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
Instantiates
Publication
Contents
Includes bibliography, table of cases and subject index
Extent
XXVI, 643 p.
Isbn
9789510346945
Label
Sisäiset korot lähiyhtiöiden kansainvälisessä verotuksessa
Publication
Contents
Includes bibliography, table of cases and subject index
Extent
XXVI, 643 p.
Isbn
9789510346945

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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