The Resource Taxation of groups of companies : lessons to be drawn from Oy AA

Taxation of groups of companies : lessons to be drawn from Oy AA

Label
Taxation of groups of companies : lessons to be drawn from Oy AA
Title
Taxation of groups of companies : lessons to be drawn from Oy AA
Creator
Subject
Language
eng
Summary
Discussion of the consequences of the European Court of Justice case Oy AA for group taxation, including infringement of freedom of establishment, justifications for the infringement of freedom of establishment, and the proportionality principle
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 9 (2008),
http://library.link/vocab/creatorName
Gutmann, D
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • group treatment
  • fundamental freedoms
  • justification
  • proportionality
Label
Taxation of groups of companies : lessons to be drawn from Oy AA
Instantiates
Publication
Label
Taxation of groups of companies : lessons to be drawn from Oy AA
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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