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Certificate Course on International Taxation by WIRC of ICAI Ahmedabad Branch EU Treaties Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: ppshahandassociates@gmail.com 11th December 2010 P. P. Shah & Associates
Overview of Presentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
EU history & objective ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
EU history & objective ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
EU Countries – EU members ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Single Internal Market ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Four types of freedom ,[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Tax Harmonisation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Regulations & Directives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
EC Directives – Meaning ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Parent-Subsidiary Directive ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
PS Directive-Conditions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
PS Directive-Implications ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
PS Directive-Example P. P. Shah & Associates 11th December 2010 Parent Subsidiary Low-tier Subsidiary Corporate Tax No WHT Exempt or taxed & credit of WHT & underlying tax Exempt or taxed & credit of WHT & underlying tax of subsidiary & low-tier subsidiary EU State A EU State B EU State C Distribution Distribution
PS Directive-Example P. P. Shah & Associates 11th December 2010 Parent Subsidiary Subsidiary treated as pass-through entity in State B No tax on distribution received Profits earned: Exempt or taxed & credit of WHT & underlying tax of subsidiary & low-tier subsidiary EU State A EU State B Distribution No Corporate Tax No WHT
PS Directive-Planning Opportunities ,[object Object],P. P. Shah & Associates I Co. EU Holding Co. EU 2 EU 1 EU 3 I Co pays tax in India No WHT by Cyprus No Corporate tax on dividend income No WHT by EU countries Corporate tax on profits earned 11th December 2010
Merger Directive ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Merger Directive-Applicability ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Merger – Situation I ,[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010 Shareholders of A A B Shares of B Transfer of assets & liabilities
Merger – Situation II ,[object Object],[object Object],P. P. Shah & Associates A B Transfer of assets & Liabilities C Shareholders Shareholders Shares of C Shares of C 11th December 2010
Division (Demerger) ,[object Object],[object Object],P. P. Shah & Associates 11th December 2010 A B Transfer of assets & Liabilities C Shares of B Shares of A Shareholders
Partial Division ,[object Object],[object Object],P. P. Shah & Associates 11th December 2010 A B Transfer of assets & liabilities of branch Issue of Shares Shareholders
Transfer of Assets ,[object Object],P. P. Shah & Associates 11th December 2010 A B Transfer of assets & liabilities Issue of Shares Shareholders
Exchange of shares ,[object Object],P. P. Shah & Associates 11th December 2010 A B Majority shareholder Issue of Shares Shareholders
Transfer of Permanent Establishment ,[object Object],[object Object],[object Object],P. P. Shah & Associates PE in UK Spanish Co Transfer of PE Issue of Securities UK Co 11th December 2010
Transfer of PE (Overseas) ,[object Object],P. P. Shah & Associates PE in Spain Spanish Co/ Germany Co Transfer of PE Issue of Securities UK Co 11th December 2010
Interest and Royalty Directive ,[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
IR Directive-Associated Company ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
IR Directive-Applicability & Exclusions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
IR Directive-Conditions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Savings Directive ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Savings Directive ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Accession to EU-A Case Study ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Tax & Non tax factors ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Accession Agreement ,[object Object],[object Object],[object Object],[object Object],P. P. Shah & Associates 11th December 2010
Thank You P. P. Shah & Associates 11th December 2010

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Eu directives

  • 1. Certificate Course on International Taxation by WIRC of ICAI Ahmedabad Branch EU Treaties Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: ppshahandassociates@gmail.com 11th December 2010 P. P. Shah & Associates
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  • 14. PS Directive-Example P. P. Shah & Associates 11th December 2010 Parent Subsidiary Low-tier Subsidiary Corporate Tax No WHT Exempt or taxed & credit of WHT & underlying tax Exempt or taxed & credit of WHT & underlying tax of subsidiary & low-tier subsidiary EU State A EU State B EU State C Distribution Distribution
  • 15. PS Directive-Example P. P. Shah & Associates 11th December 2010 Parent Subsidiary Subsidiary treated as pass-through entity in State B No tax on distribution received Profits earned: Exempt or taxed & credit of WHT & underlying tax of subsidiary & low-tier subsidiary EU State A EU State B Distribution No Corporate Tax No WHT
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  • 36. Thank You P. P. Shah & Associates 11th December 2010