The Resource Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne
Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne
Resource Information
The item Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne 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 Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne 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
- Article discussing the impact of the Imperial Chemical Industries (ICI) decision of the European Court of Justice (16 July 1998, C-264/96) on the freedom of establishment principle, and particularly on the possibility for Member States (in this specific case France) to apply generic anti-avoidance legislation including CFC rules. (Includes French text of the ICI decision)
- Label
- Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne
- Title
- Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne
- Summary
- Article discussing the impact of the Imperial Chemical Industries (ICI) decision of the European Court of Justice (16 July 1998, C-264/96) on the freedom of establishment principle, and particularly on the possibility for Member States (in this specific case France) to apply generic anti-avoidance legislation including CFC rules. (Includes French text of the ICI decision)
- Citation source
- In: Droit Fiscal Juris Classeur Periodique. - Paris. - Vol. 50 (1998),
- http://library.link/vocab/creatorName
- Dibout, P
- Geographic coverage
- European Union
- Language note
- French
- http://library.link/vocab/subjectName
-
- case law
- non-discrimination
- CFC
- fundamental freedoms
- Label
- Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne
- Abbreviated title
- JCPDF
- Label
- Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne
- Abbreviated title
- JCPDF
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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/Territorialit%C3%A9-de-limp%C3%B4t-r%C3%A9pression-de/jSAr7kfrngA/" 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/Territorialit%C3%A9-de-limp%C3%B4t-r%C3%A9pression-de/jSAr7kfrngA/">Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne</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/Territorialit%C3%A9-de-limp%C3%B4t-r%C3%A9pression-de/jSAr7kfrngA/" 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/Territorialit%C3%A9-de-limp%C3%B4t-r%C3%A9pression-de/jSAr7kfrngA/">Territorialité de l'impôt, répression de l'évasion fiscale et liberté d'établissement dans la Communauté Européenne</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>
