The consequences of the Centros decision: ends and means in the protection of public interests
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The work The consequences of the Centros decision: ends and means in the protection of public interests represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The consequences of the Centros decision: ends and means in the protection of public interests
Resource Information
The work The consequences of the Centros decision: ends and means in the protection of public interests represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The consequences of the Centros decision: ends and means in the protection of public interests
- Language
- eng
- Summary
- An analysis of the implications of the ECJ's decision in Centros and, using the subsequent Danish tax legislation as an example, the area of tension between the desire of companies for organizational freedom of choice under company law versus Member States' desire to maintain control and to safeguard against circumvention and the undermining of the national tax base
- Citation source
- In: European taxation. - Amsterdam. - Vol. 40 (2000),
- Geographic coverage
- European Union
- Language note
- English
Context
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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/resource/0BWGaTPZeVU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/0BWGaTPZeVU/">The consequences of the Centros decision: ends and means in the protection of public interests</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>
