The Resource The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
Resource Information
The item The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms 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 switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms 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
- In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU treaty freedoms
- Language
- eng
- Label
- The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
- Title
- The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
- Language
- eng
- Summary
- In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU treaty freedoms
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
- http://library.link/vocab/creatorName
- Groot, I.M. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ATAD
- switchover clause
- EU Directive
- fundamental freedoms
- credit method
- Label
- The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
- Label
- The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
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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-switch-over-provision-in-the-proposal-for-an/aWQXJ8Bv-Ko/" 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-switch-over-provision-in-the-proposal-for-an/aWQXJ8Bv-Ko/">The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms</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-switch-over-provision-in-the-proposal-for-an/aWQXJ8Bv-Ko/" 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-switch-over-provision-in-the-proposal-for-an/aWQXJ8Bv-Ko/">The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms</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>
