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dc.contributor.author
Sidirokastriti, Angeliki
en
dc.date.accessioned
2017-06-26T12:32:06Z
dc.date.available
2017-07-19T00:00:45Z
dc.date.issued
2017-06-26
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/15925
dc.rights
Default License
dc.subject
Taxation
en
dc.subject
Dividends
en
dc.subject
Parent - Subsidiary Directive
en
dc.subject
OECD
en
dc.title
Cross border distribution of company dividends: analysis of the legislative instruments for the avoidance of double taxation in the EU and on international level
en
heal.type
masterThesis
en_US
heal.secondaryTitle
analysis of the legislative instruments for the avoidance of double taxation in the EU and on international level
en
heal.generalDescription
Avoidance of double taxation of intercompany dividends on international and EU level
en
heal.classification
Law
en
heal.classification
Legal
en
heal.classification
Tax
en
heal.classification
European Law
en
heal.keywordURI.LCSH
Double taxation
heal.keywordURI.LCSH
Double taxation--European Union countries
heal.keywordURI.LCSH
Double taxation--Law and legislation
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law
en_US
heal.publicationDate
2017-02-14
heal.abstract
The subject matter concerns the dimension of the phenomenon of cross - border double taxation, either economic or juridical, in the privileged field of the EU internal market. At first instance, recourse has been found in the Union’s fundamental freedom of establishment and free movement of capital, as provided for in the Treaty for the Functioning of the European Union. At the same time, the Court of Justice of the European Union has a leading role in the interpretation of the fundamental freedoms in the scheme of specific cases brought before the Court in the form of preliminary questions. Moreover, the Parent - Subsidiary Directive provides for a piecemeal confrontation of cross - border double taxation, as presented between parent companies and subsidiaries, established in the territory of two Member States. The available instruments are not limited on EU level. Thus, it is for the OECD Model Law to be used as a basis on the formation and interpretation of Double Taxation Conventions for the delimitation of the Contracting States’ taxing powers. In the end, there was made an attempt to approach the Greek Tax System on the taxation of dividends and its reformation in accordance to the EU legal order
en
heal.advisorName
Matsos, Georgios
en
heal.committeeMemberName
Kaisis, Athanasios
en
heal.committeeMemberName
Giovanopoulos, Rigas
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.numberOfPages
36
en_US


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