The Resource Preliminary judgements in the EU Beneficial Ownership cases
Preliminary judgements in the EU Beneficial Ownership cases
Resource Information
The item Preliminary judgements in the EU Beneficial Ownership cases 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 Preliminary judgements in the EU Beneficial Ownership cases 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
- 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
- Language
- eng
- Label
- Preliminary judgements in the EU Beneficial Ownership cases
- Title
- Preliminary judgements in the EU Beneficial Ownership cases
- 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
- Label
- Preliminary judgements in the EU Beneficial Ownership cases
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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/Preliminary-judgements-in-the-EU-Beneficial/dSDDGPThJ6Q/" 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/Preliminary-judgements-in-the-EU-Beneficial/dSDDGPThJ6Q/">Preliminary judgements in the EU Beneficial Ownership cases</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/Preliminary-judgements-in-the-EU-Beneficial/dSDDGPThJ6Q/" 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/Preliminary-judgements-in-the-EU-Beneficial/dSDDGPThJ6Q/">Preliminary judgements in the EU Beneficial Ownership cases</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>
