Freedom of establishment in the EC economic partnership agreements: in search of its direct effect on direct taxation

Article Abstract:

The effects of freedom of establishment in European Community economic partnership agreements and in the EC Treaty on the tax sovereignty of its member countries and their partner states are studied. Fundamental freedoms in the EC Treaty are interrelated and general provisions liberalizing capital movements were found in lieu of freedom of establishment.

Europe, Economic aspects, International aspects, Tax policy, Capital movements, European cooperation, Report

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The discriminatory taxation of permanent establishments by the host state in the European Union: a too much separate entity approach

Article Abstract:

The nature of taxation on profits of resident and non-resident multinational enterprises (MNEs) investing abroad directly is examined. The European Court of Justice's law that requires host state to consider foreign losses of a non-resident MNE while determining the taxable profits of its permanent establishments is analyzed.

Tax Law, Public Finance Activities, Forecasts, trends, outlooks, Multinational Corporations, Corporate Income Taxes, Interpretation and construction, Forecasts and trends, International business enterprises, Market trend/market analysis, European Court of Justice

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