The Resource The EU free movement of capital and third countries : recent developments
The EU free movement of capital and third countries : recent developments
Resource Information
The item The EU free movement of capital and third countries : recent developments 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 The EU free movement of capital and third countries : recent developments 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
- The article discusses the recent developments on the EU free movement of capital and third countries. It critically reviews the European Court of Justice jurisprudence on the overlapping between the freedom of establishment and free movement of capital, namely in the case of dividends and direct investment where the taxpayer exercises definite influence over the company paying the dividends. Departing from the SECIL case, this article also discusses the lack of exchange of information as a relevant justification from restrictions to free movement of capital, when third countries come play, direct effect of association agreements, their repercussion in the standstill clause under Article 64 (1) and horizontal comparison
- Language
- eng
- Label
- The EU free movement of capital and third countries : recent developments
- Title
- The EU free movement of capital and third countries : recent developments
- Language
- eng
- Summary
- The article discusses the recent developments on the EU free movement of capital and third countries. It critically reviews the European Court of Justice jurisprudence on the overlapping between the freedom of establishment and free movement of capital, namely in the case of dividends and direct investment where the taxpayer exercises definite influence over the company paying the dividends. Departing from the SECIL case, this article also discusses the lack of exchange of information as a relevant justification from restrictions to free movement of capital, when third countries come play, direct effect of association agreements, their repercussion in the standstill clause under Article 64 (1) and horizontal comparison
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 3 ; p. 192-204
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
-
- European Union
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- third countries (EU)
- fundamental freedoms
- ECJ case law
- justification
- exchange of information
- standstill clause
- Label
- The EU free movement of capital and third countries : recent developments
- Label
- The EU free movement of capital and third countries : recent developments
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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/The-EU-free-movement-of-capital-and-third/WWCLdYtoGVk/" 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/The-EU-free-movement-of-capital-and-third/WWCLdYtoGVk/">The EU free movement of capital and third countries : recent developments</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/The-EU-free-movement-of-capital-and-third/WWCLdYtoGVk/" 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/The-EU-free-movement-of-capital-and-third/WWCLdYtoGVk/">The EU free movement of capital and third countries : recent developments</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>
