The Resource European tax law in the relations with EFTA countries

European tax law in the relations with EFTA countries

Label
European tax law in the relations with EFTA countries
Title
European tax law in the relations with EFTA countries
Creator
Subject
Language
eng
Summary
This article deals with the issue of whether denying the same benefits to any Community national by a Community member state implementing secondary EC tax legislation to EFTA nationals is a breach of the fundamental freedoms of the EEA Agreement. If such a denial is in breach of the EEA fundamental freedoms, then benefits provided for by the Parent-Subsidiary Directive, the Merger Directive and the Interests and Royalty Directive may not be denied to economic operators in the EFTA states. Effectively this would mean the end of various withholding taxes levied by Community member states on income of economic operators in the EFTA states and more beneficial treatment in case of mergers
Citation source
In: Intertax. - The Hague. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Gudmundsson, J.E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • EFTA
  • EEA
  • fundamental freedoms
  • withholding tax
  • ECJ case law
  • Parent-Subsidiary Directive
  • Merger Directive
  • Interest and Royalties Directive
  • Savings Interest Directive
Label
European tax law in the relations with EFTA countries
Instantiates
Publication
Label
European tax law in the relations with EFTA countries
Publication

Library Locations

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      52.37366609999999 4.9336932
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