The Resource U.K. attribution of gains rules found incompatible with EU law

U.K. attribution of gains rules found incompatible with EU law

Label
U.K. attribution of gains rules found incompatible with EU law
Title
U.K. attribution of gains rules found incompatible with EU law
Creator
Subject
Language
eng
Summary
This article reviews Commission v. United Kingdom (Attribution of Gains) (C-112/14), in which the European Commission successfully challenged U.K. tax rules that attributed gains made by non-resident close companies to their U.K. resident shareholders on the grounds that such rules were incompatible with the free movement of capital
Citation source
In: Tax notes international. - Falls Church. - Vol. 78 (2015),
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • capital gains
  • close company
  • fundamental freedoms
  • tax avoidance
Label
U.K. attribution of gains rules found incompatible with EU law
Instantiates
Publication
Label
U.K. attribution of gains rules found incompatible with EU law
Publication

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