The Resource Investment funds, tax planning and state aid

Investment funds, tax planning and state aid

Label
Investment funds, tax planning and state aid
Title
Investment funds, tax planning and state aid
Creator
Subject
Language
eng
Summary
With regard to this topic, the author reviews a Commission decision that potentially affects specialized investment fund regimes in the European Union, considers a European Court of Justice (ECJ) judgment that indicates a more vulnerable position for tax advisers with regard to their clients, tax planning and State aid, and revisits the question of regional tax autonomy by examining the ECJ's decision in respect of Portugal and the Azores
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Luja, R.H.C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • State aid
  • ECJ case law
  • tax planning
Label
Investment funds, tax planning and state aid
Instantiates
Publication
Label
Investment funds, tax planning and state aid
Publication

Library Locations

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      52.37366609999999 4.9336932
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