The Resource Double tax relief : disparity or harmful restriction?

Double tax relief : disparity or harmful restriction?

Label
Double tax relief : disparity or harmful restriction?
Title
Double tax relief : disparity or harmful restriction?
Creator
Subject
Language
eng
Summary
The Court of Justice of the European Communities has taken the decision that a dual exemption and a credit system do not contravene the EC Treaty (Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue, case C-446/04). This article considers the question whether it makes a difference from a corporate income tax perspective if a UK resident conducts an active trade or business in the UK or in another member state and, if there is a difference in outcome, whether it has an effect on the decision of a UK resident where to start or continue an active trade or business: in the UK or in another EU member state
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
http://library.link/vocab/creatorName
Hordijk, P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • double taxation relief
  • ECJ case law
  • fundamental freedoms
Label
Double tax relief : disparity or harmful restriction?
Instantiates
Publication
Label
Double tax relief : disparity or harmful restriction?
Publication

Library Locations

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