The Resource EU holding company structure in treaty shopping cases

EU holding company structure in treaty shopping cases

Label
EU holding company structure in treaty shopping cases
Title
EU holding company structure in treaty shopping cases
Creator
Subject
Language
eng
Summary
The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD's Multilateral Instrument (MLI) containing some reference to these entities. The author of this article looks at how these structures can still work if there are sound organisational reasons in the MNE structure
Citation source
In: International tax review. - London. - Vol. 28 (2017), no. 7 (September 2017) ; p. 33-35
http://library.link/vocab/creatorName
Manca, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • holding company
  • conduit company
  • treaty shopping
  • entity classification
  • case law
  • ECJ case law
Label
EU holding company structure in treaty shopping cases
Instantiates
Publication
Label
EU holding company structure in treaty shopping cases
Publication

Library Locations

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      52.37366609999999 4.9336932
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