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dc.contributor.author
Choidou, Makrina
en
dc.date.accessioned
2016-02-26T15:29:56Z
dc.date.available
2016-02-27T01:00:15Z
dc.date.issued
2016-02-26
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/12454
dc.rights
Default License
dc.subject
Tax Avoidance
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dc.title
Tax avoidance through Controlled Foreign Corporations in International- EU Tax Law.
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heal.type
masterThesis
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heal.creatorID.dhareID
1104140009
heal.classification
Law
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heal.keywordURI.LCSH
Corporations--Taxation--Law and legislation--European Union countries
heal.keywordURI.LCSH
Law enforcement--European Economic Community countries
heal.keywordURI.LCSH
Law enforcement--Europe
heal.keywordURI.LCSH
Tax planning--Europe
heal.keywordURI.LCSH
Tax planning--European Economic Community countries
heal.keywordURI.LCSH
Tax avoidance
heal.keywordURI.LCSH
Tax evasion
heal.language
en
el
heal.access
free
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heal.license
http://creativecommons.org/licenses/by-nc/4.0
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heal.references
BIBLIOGRAPHY  P.Douvis, “Offshore Activities” Athens 2008  A.Ligomenou/E.B Zacharaki, “ Offshore companies and tax havens”, Athens,2009  N.Barbas , “ Direct Taxation and European Law”, Αthens - Thessaloniki, 2005  GMichailidis, “ Dire ction of Bussiness income Tax at Community level”,Thessaloniki, 2005  K.Finokaliwtis, “Tax Law “, 3 rd Edition, Athens - Thessaloniki,2008  K.Finokaliwtis/N.Barbas, “ Public Finance “, Athes - Thessaloniki,2001  P.Stagkos/E.Saxpekidou, “ Law of the European Com munities and the European Union”, Athens - Thessaloniki,2000  Michael Lang/Hans - Jonger Aigner/Ulrich Scheuerle/Markus Stefaner,”CFC Legislation”, Domestic Provisions Tax Treaties and EC Law “,Kluwer Law International, 2006  Michael Lang/Pasquale Pistone/Jose f Schuch/Claus Staringer/Alfred Storck “Corporate Income Taxation in Europe: The Common Consolidated Corporate Tax “,Edward Elgar Publishing, 2013 (e - book)  Jason Campbell Sharman, “Havens in a Storm: The Struggle for Global Tax Regulation”, Cornell Univ ersity Press, 2006 (e - book)  Ronen Palan , “The Offshore World: Sovereign Markets, Virtual Places, and Nomad Millionaires “, Cornell University Press, 2006 (e - book )  Reuven S. Avi - Yona , “ International Tax as International Law: An Analysis of the International Tax Regime”, Cambridge University Press, 2007 (e - book)  Ekkehari Reimer /Alexander Rust, “Klaus Vogel on Double Taxation Conventions “, 4 th Edition, Vo lume 1, Kluwer Law International, 2015 47  Ekkehari Reimer /Alexander Rust, “Klaus Vogel on Double Taxation Conventions “, 4 th Edition, Volume 2, Kluwer Law International, 2015  OECD, “Action Plan on Base Erosion and Profit Shifting” OECD Publishing, 2013 (e - book)  Kevin Holmes ,“International Tax Policy and Double Taxation Treaties”, IBFD 2007 (e - book)  Frank Podgens ,“Income from Internati onal Private Employment”, IBF D,2006 ( e - book)  www.un.org  www.oecd.org (Model Double Taxation Convention on Income and Capital, Action Plan on Base Erosion and Profit Shifting - Public Discussion Draft BEPS Action 3: Strengthening CFC Rules 12 May 2015, Project on Harmful Tax Competition the 2004 Progress Report)  www.investop edia com  www.encyclopedia.com  http://biztaxlaw.about.com/od/businesstaxes/f/taxavoidevade. htm www.forbes.com  www.businessdictionary. com  www.taxheaven.gr  www.onpcsb.ro  http://eur - lex.europa.eu (Directives:2009/133EC,90/435EC.2006/98EC,2001/96EU,2003/48EC,2014/4 8EC,77/799EC,2014/107EU)  http://ec.europa.eu www.revenue.ie  www.irs.gov  www.unibg.it  www.lindeverlag.at 48  www.m - i - tax.de  http://curia.europa.eu (c - 196/04, 436/08, 524/04, 231/05,311/08, 446/ 03, 324/00, 294/99,80/94)  www.tovima.gr  www.gov.uk  www.olswang.com  www.blickrothenberg.com  ww.deloi tte.com
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heal.recordProvider
School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law
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heal.publicationDate
2016-02-26
heal.abstract
This dissertation was wri tten as part of the LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law at the International Hellenic University. Its aim is to point out the importance of a coherent international tax regime. From 1990, with the adven t of globalization, economic changes - especially the rise of cross - border trade - investments and financial flows - influenced international trade competition and the control that governments used to have in their economic outcomes and taxing powers. Tax laws of various jurisdictions, because of the interaction with each other, fostered harmful tax competition. Governments, competing with one another for scarce capital, adopted tax - friendly policies in order to increase investments and cross - border trade. Thi s lead to the establishment of tax havens and to an “illegal” flow of capital. The European Union and the Organization for Economic Co - operation and Development (OECD) aim to avert a “race to the bottom 1 “ in tax rates and to pressure tax havens to adopt a uniform – equal to other States tax, financial and banking regulation .A global tax regulation is an important case to limit harmful tax competition and to assign taxing powers. There is a primary need to deal with similar problems in jurisdictio ns in order to reach quiet similar results by adopting and applying the Model Double Taxation Convention on Income and Capital of OECD. The explanation bellow of this Model Convention and the different interpretation of various jurisdictions give us a clea rer picture about how important is the application of an international tax regime in order to discourage the spread of tax havens and to improve tax policies internationally
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heal.tableOfContents
Contents ABSTRACT.............................................................................................................................3 PREFACE............................................................................................................................4 - 5 CONTENTS............................................................................................................................6 INTRODUCTION...................................................................................................................7 CHAPTER 1 :THE TERM OF CINTROLLED FOREIGN CORPORATIONS............................ I. OECD.........................................................................................................................8 - 11 II. DINSTICTION BETWEEN CFC ANF OFFSHORE COMPANIES............................12 - 16 CHAPTER 2: AN OFFSHORE COMPANY............................................................................... I.INCENTIVES FOR ESTABLISHING AN OFFSHORE COMPANY............ ............. . .17 - 18 II.FORMS OF AN OFFSHORE COMPANY ............................................................. .. .19 - 21 CHPTER 3: LEGISLATIVE FRAMEW ORK AGAINST TAX AVOIDANCE .. .............. ............... I.EUROPEAN REGULATORY FRAMEWORK ..........................................................22 - 27 II.CFC LEGISLATION.................................................................................................28 - 37 CHAPTER 4 : CFC APPLICATION........................................................................................... I.CFC LEGISLATION IN DIFERRENT COUNTRIES...................................................38 - 40 II.CASE - LAW............................................................................................................41 - 44 CONCLUSION...............................................................................................................45 - 46 BIBLIOGRAPHY.................. ..........................................................................................47 - 49
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heal.advisorName
Matsos, George
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heal.committeeMemberName
Kaisis, Athanasios
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heal.committeeMemberName
Komnios, Komninos
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heal.academicPublisher
IHU
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heal.academicPublisherID
ihu
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heal.numberOfPages
49
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heal.license.source-code
http://www.gnu.org/licenses/gpl-3.0.html
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