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The Resource EC law aspects of hybrid entities

EC law aspects of hybrid entities

Label
EC law aspects of hybrid entities
Title
EC law aspects of hybrid entities
Creator
Subject
Language
eng
Summary
This study discusses the impact of the EC Treaty on the recognition of entities in the internal market. The EC Treaty envisages the internal market as an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured in accordance with the provisions of the EC Treaty. One of the key questions discussed in this study is how this rationale reflects the relation between tax laws of Member States and, specifically, the relation between the application of autonomous classification methods by Member States and the free allocation of economic resources in the internal market. This study also contains an examination of how the different approaches to hybrid entities in tax treaties interfere with EC law. This part of the study contains an analysis of how the interrelation between domestic (tax) laws and the approach to classification conflicts under existing bilateral tax treaties relates to EC law
http://library.link/vocab/creatorName
Fibbe, G.K
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 15
http://library.link/vocab/subjectName
  • hybrid entity
  • EU Treaty
  • internal market
  • fundamental freedoms
  • tax treaty
  • ECJ case law
  • mutual recognition principle
  • entity classification
Label
EC law aspects of hybrid entities
Instantiates
Publication
Extent
XX, 444 p.
Isbn
9789087220426
Issn
1570-7164
Label
EC law aspects of hybrid entities
Publication
Extent
XX, 444 p.
Isbn
9789087220426
Issn
1570-7164

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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