Les aspects internationaux de la fiscalité directe des entreprises dans les pays baltes

Abstract : The first objective of this doctoral thesis is to analyze the international aspects of taxation of companies in the Baltic States. The research compares the rules of tax law in the Baltic countries with the OECD proposals and recommendations, EU law requirements as well as with analogical rules in other European countries. It analyzes whether rules of direct taxation of companies in the Baltic countries, which are relatively young and do not have long traditions, follow the international standards proposed by the OECD as well, whether these rules are compatible with EU law requirements and analogical rules of other European states. The second goal of this thesis is to provide advice and recommendations on how national tax law and the provisions of EU law could be improved. Advice and recommendations are being presented at the end of each chapter, then at the end of each major part and finally, at the end of whole thesis. The first part analyses the international aspects of direct taxation of income from business activity. The second part devoted to examining the rules regarding the taxation of passive income (dividends, interest and royalties). Finally, the third part analyses the principles of tax law in the Baltic countries concerning tax havens and the international cooperation between tax administrations.
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Tadas Antanaitis. Les aspects internationaux de la fiscalité directe des entreprises dans les pays baltes. Droit. Université Panthéon-Sorbonne - Paris I, 2014. Français. ⟨NNT : 2014PA010251⟩. ⟨tel-01908809⟩

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