The Resource Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
Resource Information
The item Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- According to the 2014 amendment of the Parent-Subsidiary Directive (2014/86), Member States are obliged to tax distributed profits at the level of the parent company "to the extent that such profits are deductible by the subsidiary". This article analyses whether this tax obligation conflicts with the tax treaties of Member States
- Language
- eng
- Label
- Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
- Title
- Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
- Language
- eng
- Summary
- According to the 2014 amendment of the Parent-Subsidiary Directive (2014/86), Member States are obliged to tax distributed profits at the level of the parent company "to the extent that such profits are deductible by the subsidiary". This article analyses whether this tax obligation conflicts with the tax treaties of Member States
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
- http://library.link/vocab/creatorName
- Marchgraber, C
- Geographic coverage
-
- European Union
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- Parent-Subsidiary Directive
- tax arbitrage
- tax treaty
- third countries (EU)
- Label
- Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
- Label
- Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage-the-Parent-Subsidiary/_HmA3FcuFBA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage-the-Parent-Subsidiary/_HmA3FcuFBA/">Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage-the-Parent-Subsidiary/_HmA3FcuFBA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage-the-Parent-Subsidiary/_HmA3FcuFBA/">Cross-border tax arbitrage, the Parent-Subsidiary Directive (2011/96) and double tax treaty law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
