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PITE (European tax law (EU legislative acts in the field of direct…
PITE
European tax law
Fonction of the EU
Goal Union
Competencies
Main organ of the Union
Commission
European court of justice
Council
Principle of subsidiaries
Principle of proportionality
Primacy of union law
Direct effect
Liability of member states
Primery ruling
Action of infringement
EU powers in taxation
EU legislative acts in the field of direct taxation
Parent subsidiary directive
Base condition
Elimination of double taxation (parent)
Hybrids
Elimination of double taxation (subs)
General anti abus rule
Interest and royalty directive
Base condition
Associated companies
Interest
Royalties
Merger directive
mergers
division
Transfer of assets
Principle
Condition
Anti abuse provision
Saving directive
Directive on Adm cooperation en the field of taxation
Arbitration convention
Anti abuse directive
interest limitation rule
Others EU acts
OCDE
Person covered
Definition and scope
Residence
substance
PE
Fixe place PE
geo
comm
Geo + comm
Agency PE
Construction PE
Exempted activite
General consideration
CIT
Territoriality and double taxation
Legal structure and form of taxable presence
Legal structure
Subsidiaries
Branch
PE
Tax transparency
Double non taxation
Double taxation
Legal double taxation
Eco double taxation
Avoiding double taxation
Tax credit
Exemption
Double taxation relief
Unilateral relief
Tax treaties
Deductibility