The Resource Cross-border corporate structures and financing : the impact of European Court decisions on tax discrimination

Cross-border corporate structures and financing : the impact of European Court decisions on tax discrimination

Label
Cross-border corporate structures and financing : the impact of European Court decisions on tax discrimination
Title
Cross-border corporate structures and financing : the impact of European Court decisions on tax discrimination
Creator
Subject
Summary
Although tax legislation at the European level affecting group structures is extremely limited, a European corporate tax system is emerging, which is being shaped by the European Court of Justice responding to claims of discriminatory taxation pursuant to the fundamental freedoms given under the EC Treaty. This article examines the recent decisions of ECJ affecting the tax treatment of permanent establishments and group structures
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 54 (2000),
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • PE
  • group treatment
  • ECJ case law
Label
Cross-border corporate structures and financing : the impact of European Court decisions on tax discrimination
Instantiates
Publication
Label
Cross-border corporate structures and financing : the impact of European Court decisions on tax discrimination
Publication

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