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

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
Creator
Subject
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
Instantiates
Publication
Label
Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
Publication

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      52.3736660 4.9336932
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