The Resource Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1

Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1

Label
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
Title
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
Creator
Subject
Language
eng
Summary
The first part of this article sets out a general overview of how direct tax matters are dealt with in the Community. In the overview, the author explains and contrasts the development of positive and negative methods of integration. Specific provisions in the EC Treaty affecting direct tax matters are then examined in greater detail, i.e. the freedom of establishment and the free movement of capital
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
HJI Panayi, C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • treaty shopping
  • tax arbitrage
  • fundamental freedoms
Label
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
Instantiates
Publication
Label
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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