The Resource From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
Resource Information
The item From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 28 April 2010, the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam organized the seminar 'From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation'. The purpose was to debate the European Court of Justice's decision in the X Holding case and its possible impact on the Dutch fiscal unity and in the United Kingdom (considering both the Marks & Spencer and Philips Electronics cases) and to analyse future trends on cross-border group taxation (with special attention to the Danish cross-border group taxation, group taxation in the Value-Added Tax, and group taxation in the Common Consolidated Corporate Tax Base (CCCTB)). The seminar was divided into four panels and gathered experts from the Netherlands and across Europe to discuss the above-mentioned topics. This article reports
- Language
- eng
- Label
- From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
- Title
- From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
- Language
- eng
- Summary
- On 28 April 2010, the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam organized the seminar 'From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation'. The purpose was to debate the European Court of Justice's decision in the X Holding case and its possible impact on the Dutch fiscal unity and in the United Kingdom (considering both the Marks & Spencer and Philips Electronics cases) and to analyse future trends on cross-border group taxation (with special attention to the Danish cross-border group taxation, group taxation in the Value-Added Tax, and group taxation in the Common Consolidated Corporate Tax Base (CCCTB)). The seminar was divided into four panels and gathered experts from the Netherlands and across Europe to discuss the above-mentioned topics. This article reports
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
- http://library.link/vocab/creatorName
- Silva, B. Farinha Aniceto da
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- group treatment
- VAT group
- CCCTB
- Label
- From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
- Label
- From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/From-Marks--Spencer-to-X-Holding--the-future-of/g12g9qz-RQs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/From-Marks--Spencer-to-X-Holding--the-future-of/g12g9qz-RQs/">From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/From-Marks--Spencer-to-X-Holding--the-future-of/g12g9qz-RQs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/From-Marks--Spencer-to-X-Holding--the-future-of/g12g9qz-RQs/">From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
