The Resource The EU free movement of capital and third countries : recent developments

The EU free movement of capital and third countries : recent developments

Label
The EU free movement of capital and third countries : recent developments
Title
The EU free movement of capital and third countries : recent developments
Creator
Subject
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
Instantiates
Publication
Label
The EU free movement of capital and third countries : recent developments
Publication

Library Locations

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