The Resource Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited

Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited

Label
Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
Title
Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
Creator
Subject
Language
  • eng
  • eng
Summary
In December 2016, the European Court of Justice published its decision in World Duty Free Group (C-20/15 and 21/15). This article explores the judgment's implications for corporate taxation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 2 ; p. 156-166
http://library.link/vocab/creatorName
  • Ismer, R
  • Piotrowski, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • corporate income tax
  • State aid
  • selectivity
  • amortization
  • goodwill
  • acquisition
Label
Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/G-I/INTERTAX/2_156-166.pdf
Publication
Note
20180216

Library Locations

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