The Resource De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
Resource Information
The item De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2) 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 De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2) 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
- 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
- Language
- eng
- Label
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
- Title
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
- 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)
- Label
- De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)
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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/De-algemene-antimisbruikbepaling-in-de/e24yxAZv9ks/" 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/De-algemene-antimisbruikbepaling-in-de/e24yxAZv9ks/">De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)</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/De-algemene-antimisbruikbepaling-in-de/e24yxAZv9ks/" 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/De-algemene-antimisbruikbepaling-in-de/e24yxAZv9ks/">De algemene antimisbruikbepaling in de Moeder-dochterrichtlijn (deel 2)</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>
