The Resource CJEU holds that German anti-treaty-shopping rule infringes EU law

CJEU holds that German anti-treaty-shopping rule infringes EU law

Label
CJEU holds that German anti-treaty-shopping rule infringes EU law
Title
CJEU holds that German anti-treaty-shopping rule infringes EU law
Creator
Subject
Language
eng
Summary
In this article, the authors discuss a recent decision from the Court of Justice of the European Union that found that Germany's anti-treaty-shopping rule violates EU law. They also review the history of the provision and offer advice to taxpayers in light of the new ruling
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 12 ; p. 1231-1233
http://library.link/vocab/creatorName
  • Dorfmüller, P
  • Weinberger, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • treaty shopping
  • EU law
  • withholding tax
Label
CJEU holds that German anti-treaty-shopping rule infringes EU law
Instantiates
Publication
Label
CJEU holds that German anti-treaty-shopping rule infringes EU law
Publication

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