The Resource Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
Resource Information
The item Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In a recent case, the EFTA Court has ruled in Olsen that a trust, as a form of establishment, may fall within the scope of both the rules concerning the free movement of capital. Therefore, the Olsen judgment is also of significant importance regarding Europea Union (EU) law. However, this important judgment raises questions regarding the private international law and tax law treatment of trusts, since different EU member states have adopted special tax rules concerning trusts. Especially, the question to what extent rules may be used to carry on "genuine economic activities" is relevant in this respect
- Language
- eng
- Label
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Title
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Language
- eng
- Summary
- In a recent case, the EFTA Court has ruled in Olsen that a trust, as a form of establishment, may fall within the scope of both the rules concerning the free movement of capital. Therefore, the Olsen judgment is also of significant importance regarding Europea Union (EU) law. However, this important judgment raises questions regarding the private international law and tax law treatment of trusts, since different EU member states have adopted special tax rules concerning trusts. Especially, the question to what extent rules may be used to carry on "genuine economic activities" is relevant in this respect
- Citation source
- In: Trusts & trustees. - Oxford. - Vol. 22 (2016), no. 10 ; p. 1134-1164
- http://library.link/vocab/creatorName
- Appermont, N
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- EFTA
- case law
- trust
- legal entity
- fundamental freedoms
- EU law
- CFC
- economic activity
- substance requirements
- Label
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Label
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Adrift-between-Scylla-and-Charybdis-The-trust/LAetVJnBXpg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Adrift-between-Scylla-and-Charybdis-The-trust/LAetVJnBXpg/">Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
