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

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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
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Subject
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
Instantiates
Publication
Label
From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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