Tax avoidance through Controlled Foreign Corporations in International- EU Tax Law.

 
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2016 (EN)
Tax avoidance through Controlled Foreign Corporations in International- EU Tax Law. (EN)

Choidou, Makrina (EN)

School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law (EL)
Kaisis, Athanasios (EN)
Matsos, George (EN)
Komnios, Komninos (EN)

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 (EN)

masterThesis

Tax Avoidance (EN)

Διεθνές Πανεπιστήμιο της Ελλάδος (EL)
International Hellenic University (EN)

2016-02-26


IHU (EN)



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