The Resource Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital

Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital

Label
Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital
Title
Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital
Creator
Subject
Language
eng
Summary
This note considers the important decision in Boake Allen given by the House of Lords (and the judgments in the lower courts) in relation to the application of the non-discrimination articles of tax treaties to domestic law limitations on relief from advance corporation tax in respect of dividends paid by resident subsidiaries to non-resident parent companies, the implementation of tax treaties in domestic tax law, and the free movement of capital provisions of the EC Treaty
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Cleave, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • fundamental freedoms
  • advance corporation tax
  • double taxation relief
Label
Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital
Instantiates
Publication
Label
Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital
Publication

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