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

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
Creator
Subject
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
Instantiates
Publication
Label
The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
Publication

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