The Resource Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU

Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU

Label
Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
Title
Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
Creator
Subject
Language
eng
Summary
The purpose of this paper is to analyse the recent jurisprudence of the CJEU regarding the scope and configuration of the French and German anti-abuse clauses regarding to the Directive on parents and subsidiaries, as well as its possible impact on the regulation established in article 14.1.h) of the Non-Resident Income Tax Law
Citation source
In: Quincena fiscal. - Cizur Menor. - (2018), no. 18 ; p. 131-153
http://library.link/vocab/creatorName
Barciela Pérez, J.A,
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • ECJ case law
  • anti-avoidance
  • Parent-Subsidiary Directive
  • parent company
  • subsidiary company
  • non-resident company
  • income tax law
  • fundamental freedoms
  • tax evasion
  • tax fraud
Label
Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
Instantiates
Publication
Label
Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
Publication

Library Locations

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