Volume : III, Issue : IV, April - 2014
The Impact of Freedom of Investment on The Direct Taxation of Company Incomes in The European Union
Rezarta Tahiraj
Abstract :
Taking into consideration the peculiarities that characterize the gradual process of harmonization and approximation of tax systems of Member States with the European Law, as well as the abusive application of the European provisions related to the exercise of freedoms of establishment and movement of capital, pillars of freedom of investment, this paper has as purpose to outline the impact of direct taxation measures to the company incomes for which it is necessary to individualize the process established from the EU against the tax provisions that emerge distortions to the internal market from which generate the problem of the damaged tax competition, as well as the fundamental principles established from the Court of Justice of the EU. In view of this objective, the proposed paper valuates the extent to which company income tax measures, applied by Member States and affecting patterns of investment between Member States, should be removed.
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DOI : 10.36106/ijsr
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Rezarta Tahiraj The Impact of Freedom of Investment on The Direct Taxation of Company Incomes in The European Union International Journal of Scientific Research, Vol.III, Issue. IV Apr 2014
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Rezarta Tahiraj The Impact of Freedom of Investment on The Direct Taxation of Company Incomes in The European Union International Journal of Scientific Research, Vol.III, Issue. IV Apr 2014
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