The Resource Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2

Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2

Label
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2
Title
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2
Creator
Subject
Language
eng
Summary
In Part 1 of this article, the author provided a general overview of direct taxation and Community law. She then dealt with specific provisions in the EC Treaty affecting direct taxation. On the basis of the arguments developed in Part 1, in Part 2, the author considers the implications of these arguments by way of four case studies regarding the freedom of establishment of companies 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
  • Europe
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 2
Instantiates
Publication
Label
Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2
Publication

Library Locations

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      52.37366609999999 4.9336932
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