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
Resource Information
The item Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2 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 Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2 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 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
- Language
- eng
- 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
- 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
- Label
- Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2
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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/Treaty-shopping-and-other-tax-arbitrage/qZ7qf_s2xag/" 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/Treaty-shopping-and-other-tax-arbitrage/qZ7qf_s2xag/">Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 2</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>
