The Resource Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Resource Information
The item Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case 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 Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case 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
- Following the Advocate General's Opinion of 2 May 2006 in the European Court of Justice Cadbury Schweppes case, the authors consider the borderline between the use and abuse of the freedom of establishment. The authors demonstrate that tax motives are legal motives, that various well-intentioned OECD models for legislative safeguards are being compromised and that tax motives cannot prevent the exercise of the freedom of establishment
- Language
- eng
- Label
- Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
- Title
- Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
- Language
- eng
- Summary
- Following the Advocate General's Opinion of 2 May 2006 in the European Court of Justice Cadbury Schweppes case, the authors consider the borderline between the use and abuse of the freedom of establishment. The authors demonstrate that tax motives are legal motives, that various well-intentioned OECD models for legislative safeguards are being compromised and that tax motives cannot prevent the exercise of the freedom of establishment
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- http://library.link/vocab/creatorName
-
- Werlauff, E
- Vinther, N
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- fundamental freedoms
- Label
- Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
- Label
- Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Tax-motives-are-legal-motives---the-borderline/2FNrEiDHA7A/" 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/Tax-motives-are-legal-motives---the-borderline/2FNrEiDHA7A/">Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Tax-motives-are-legal-motives---the-borderline/2FNrEiDHA7A/" 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/Tax-motives-are-legal-motives---the-borderline/2FNrEiDHA7A/">Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case</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>
