The Resource Abuse under the Merger Directive

Abuse under the Merger Directive

Label
Abuse under the Merger Directive
Title
Abuse under the Merger Directive
Creator
Subject
Language
eng
Summary
This article examines the concept of abuse under the Merger Directive, as well as the measures Member States are entitled to take to address abuse. The author notes various problems, including the fact that the forms of reorganization that qualify for tax deferral under the Directive are not well-defined. Further, the concept of abuse itself under the Merger Directive and EU law is ambiguous, resulting in diverging national anti-abuse measures
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Petrosovitch, K
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • Merger Directive
Label
Abuse under the Merger Directive
Publication

Library Locations

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      52.37366609999999 4.9336932
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