The Resource Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?

Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?

Label
Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?
Title
Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?
Creator
Subject
Language
eng
Summary
This article examines whether freedom of establishment can bind a member state to include a domestic subsidiary with a place of effective management in another member state (dual resident subsidiary) in a fiscal unity for current tax purposes. Moreover, the effects upon and implications for national tax law are investigated should EU tax law be violated. With regard to these matters, the fiscal unity legislation of Germany is evaluated and a brief comparison is made with the rather different legislation in the UK and Malta
Citation source
In: British tax review. - London. - (2014),
http://library.link/vocab/creatorName
Kollruss, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • place of effective management
  • dual residence
  • subsidiary company
  • group treatment
  • EU tax law
  • infringement procedure (EU)
Label
Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?
Instantiates
Publication
Label
Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...