Browsing by Subject "julkisoikeus"

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  • Pihlajamäki, Heikki (Helsingin yliopiston oikeustieteellinen tiedekunta, 2004)
    Forum iuris
    Johdatus varhaismoderniin oikeushistoriaan kuljettaa lukijan halki viime vuosituhannen oikeushistorian pääpiirteiden, oikeustieteen synnystä 1100-luvulla modernin oikeuden läpimurtoon 1800-luvulla. Kehitystä tarkastellaan yksityis-, julkis-, rikos- ja prosessioikeuden näkökulmasta. Painopiste on yleiseurooppalaisen yhtenäisoikeuden eli ius communen kehityksessä, jota vasten myös ruotsalais- suomalaista oikeushistoriaa peilataan. Teos on laadittu pääsykoekirjaksi Helsingin yliopiston oikeustieteellisen tiedekunnan valintakokeeseen, mutta se soveltuu myös oppikirjaksi.
  • Mäenpää, Olli (Helsingin yliopiston oikeustieteellinen tiedekunta, 2020)
    Oikeuden perusteet
  • Mäenpää, Olli (Juridiska fakulteten vid Helsingfors universitet, 2020)
    Juridikens grunder
  • Malmgrén, Marianne (Edita Publishing Oy, 2008)
    1 Aim of the study and research methods The purpose of this study is to review the essential corporate income tax issues related to expanding the business of a company abroad from four basic points of view. These are: - State of residence as the basis for tax liability; - Permanent establishment ( PE ) and tax liability; - The tax liability of a CFC; and - The impact of tax liability and the change in tax liability on the taxation of a company. In the study, residence is reviewed from the point of view of European law, tax treaty provisions and domestic legislation. The European law review covers residence in the EC Treaty and the merger directive. Tax treaty provisions are reviewed based on the OECD Model Tax Convention ( MTC ). The review of the domestic legislation is fo-cused on Finland, but also covers Sweden, the United Kingdom, Germany, the Netherlands and the United States. The research methods used in the study are legal dogmatics, comparative legal research and tax policy. The tax planning point of view is also considered. 2 Major conclusions The EC Treaty can be referred to by companies or firms which are formed in accor-dance with the company legislation of a member state ( MS ). Tax residence does not limit the company s right to refer to the freedoms in the EC Treaty. The free move-ment of capital can also be referred to by non-EU residents. The companies qualifying for the application of the merger directive have to consider among other things tax residence according to the national tax legislation in a MS and the DTT ( double tax treaty ) residence. The companies covered by the merger direc-tive are much more limited than those covered by the EC Treaty. The EC treaty is primary law and the merger directive, like other directives, is second-ary law from the EC law point of view. In a conflict between the EC Treaty and the merger directive, the EC Treaty shall prevail. A company s domestic tax residence can be classified according to formal criteria, ef-fective activity, combination model and the residence state of the company owners or members of the board. In Finland, an entity is considered to be a tax resident, i.e., a domestic entity, when it is incorporated under domestic law or registered in Finland. A non-resident entity, i.e., a foreign entity, is an entity not considered to be domestic. The concepts of domestic and foreign entity are not defined in the Finnish Income Tax Act. The Income Tax Act should be amended accordingly to clarify and confirm the existing situation. It can be argued that it is difficult in practice to carry on business or trade in the man-ner stated in the Finnish Income Tax Act Section 10 so that the income from the busi-ness or trade was considered to be derived from a source in Finland, meaning it could be taxed in Finland in the hands of a non-resident. A PE is usually required in order for the non-resident to be taxed for business or trade income received from Finland. Because of the unclear legislation, the Income Tax Act should be amended by stating that a non-resident is liable for business income derived from Finland only where it has a PE in Finland. It is important to note that tax liability and taxable income is determined in the nation-al legislation. The DTT provisions may limit the right of a treaty state to tax income referred to in the DTT. The EC legislation rule of reason concept and the principle of proportion means that the non-discrimination provisions in a DTT may sometimes be broader than the corresponding provisions in the EC Treaty as there are no corres-ponding justifications in the DTTs which would limit the scope of the non-discrimination provisions.