The Resource De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)

De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)

Label
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
Title
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
Creator
Subject
Language
eng
Summary
This article deals with the general anti-abuse provision as introduced into the Parent-Subsidiary Directive by the Amending Directive of 27 January 2015. In this second of a two-part article the authors compare the principal purpose test as proposed by the OECD with the Dutch fraus legis doctrine and discuss the consequences of the application of the general anti-abuse provision
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
  • Marres, O.C.R
  • Groot, I.M. de
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • anti-avoidance
  • Parent-Subsidiary Directive
  • principal purpose test
  • abuse of law
  • GAAR
Label
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
Instantiates
Publication
Label
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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