The Resource Preliminary judgements in the EU Beneficial Ownership cases

Preliminary judgements in the EU Beneficial Ownership cases

Label
Preliminary judgements in the EU Beneficial Ownership cases
Title
Preliminary judgements in the EU Beneficial Ownership cases
Creator
Subject
Language
eng
Summary
This article discusses the recent Danish Beneficial Ownership cases before the European Court of Justice (ECJ) and analyses more deeply the ECJ's interpretation of the term "beneficial ownership" in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 4 ; 8 p
http://library.link/vocab/creatorName
  • Ottosen, A. Møllin
  • Andersen, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • ECJ case law
  • interest withholding tax
  • Interest and Royalties Directive
  • Parent-Subsidiary Directive
  • abuse of rights
  • burden of proof
  • fundamental freedoms
  • dividend withholding tax
Label
Preliminary judgements in the EU Beneficial Ownership cases
Instantiates
Publication
Label
Preliminary judgements in the EU Beneficial Ownership cases
Publication

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      52.3736660 4.9336932
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