| Abstract [eng] |
The thesis analyzes the income taxation of holding in Lithuania and internationally. With the free movement of persons, services and capital in the European Union, the establishment of a holding company has greatly facilitated the activities of large businesses in recent decades. Holding company has a number of advantages that allow it to focus financial and human resources on improving operational efficiency. Holding makes it easier for companies to operate internationally, but there is also the risk of double taxation of corporate profits. To counteract this risk, a number of provisions have been introduced at international level to regulate corporation tax on holding companies, avoiding the payment of corporation tax twice in different countries, with tax on profits distributed at source as the main criterion. In line with the principles of holding companies, the European Court of Justice has made it clear that resident and non-resident holdings should not be treated differently and be accorded the same treatment as non-resident holdings under the principle of freedom of establishment recognized at European Union level. European-level taxation and the application of cross-border, a convention for the prevention of double taxation create a favorable tax environment for the abuse of the advantages granted to holdings. Impersonations created for tax benefits are widespread, but today, countermeasures to neutralize hybrid derivatives are being focused, primarily through their recognition and identification criteria. The application of the anti-avoidance rule when taxing abuses are ruled out, denying impediments to the benefits of the Parent-Subsidiary Directive, must be based on an analysis of all the facts of the holding business and with reasonable conviction to recognize the holding established solely for commercial and tax gain. |
