The Resource Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases

Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases

Label
Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases
Title
Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases
Creator
Subject
Language
eng
Summary
In this article, the author discusses six Danish beneficial ownership cases pending before the Court of Justice of the European Union
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 8 ; p. 343-353
http://library.link/vocab/creatorName
Bærentzen, S.H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • case law
  • ECJ case law
  • cross-border dividend
  • interest
  • holding company
  • substance over form
  • anti-avoidance
Label
Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases
Instantiates
Publication
Label
Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...