Cross border distribution of company dividends: analysis of the legislative instruments for the avoidance of double taxation in the EU and on international level

 
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2017 (EN)
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)

Sidirokastriti, Angeliki (EN)

Giovanopoulos, Rigas (EN)
Kaisis, Athanasios (EN)
School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law (EN)
Matsos, Georgios (EN)

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)

masterThesis

Parent - Subsidiary Directive (EN)
Dividends (EN)
OECD (EN)
Taxation (EN)

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

2017-02-14


IHU (EN)



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