The Resource A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive

A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive

Label
A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
Title
A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
Creator
Subject
Summary
Focuses on the general anti-abuse clauses in the Merger Directive and the Parent-Subsidiary Directive. Examines whether harmonization of an abuse doctrine can be expected as a result of the working of the anti-abuse clauses within the area that has been harmonized. Takes the first steps towards an abuse-doctrine that might be developed. Examines which methods may be used by the Member States in order to fight abuse. Enters into the relation between the general anti-abuse clause and the specific anti-abuses clauses such as the minimum holding period of two years as described in art. 3(2) of the Parent-Subsidiary Directive
Citation source
In: EC tax review. - The Hague. - Vol. 5 (1996),
http://library.link/vocab/creatorName
Weber, D. (Dennis)
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • Parent-Subsidiary Directive
  • Merger Directive
Label
A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
Instantiates
Publication
Label
A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive
Publication

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