The Resource Tax havens and tax shelters : a legal view on the cross-border intermediate holding companies within the EU

Tax havens and tax shelters : a legal view on the cross-border intermediate holding companies within the EU

Label
Tax havens and tax shelters : a legal view on the cross-border intermediate holding companies within the EU
Title
Tax havens and tax shelters : a legal view on the cross-border intermediate holding companies within the EU
Creator
Subject
Language
eng
Summary
This article sets out some points on the issue of tax havens which are also known as tax shelters. Tax havens are a major concern in most of the world. This is because the tax haven issue has a great impact on the economies throughout the world. Politicians, particularly in Europe and the US, are discussing taking actions against tax havens. In the US some action has already been taken. It seems like the discussions and the upcoming decision-making are made on the grounds where the issue at hand is not fully understood. The main question may then be, what exactly is a tax haven?
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
Rønfeldt, T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • tax shelter
  • holding company
  • cross-border dividend
  • ECJ case law
Label
Tax havens and tax shelters : a legal view on the cross-border intermediate holding companies within the EU
Instantiates
Publication
Label
Tax havens and tax shelters : a legal view on the cross-border intermediate holding companies within the EU
Publication

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