The Resource CJEU decisions on tax avoidance and conduits : more questions than answers

CJEU decisions on tax avoidance and conduits : more questions than answers

Label
CJEU decisions on tax avoidance and conduits : more questions than answers
Title
CJEU decisions on tax avoidance and conduits : more questions than answers
Creator
Subject
Language
eng
Summary
In this article, the author considers two recent CJEU judgments that develop a general solution to tax avoidance; analyzes the Court's reasoning and how it has defined the general tax avoidance rule; and suggests some practical implications going forward
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 1 ; p. 25-31
http://library.link/vocab/creatorName
Larking, B
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • tax avoidance
  • conduit company
  • abuse of rights
  • beneficial ownership
  • ATAD
Label
CJEU decisions on tax avoidance and conduits : more questions than answers
Instantiates
Publication
Label
CJEU decisions on tax avoidance and conduits : more questions than answers
Publication

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