Preliminary judgements in the EU Beneficial Ownership cases
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The work Preliminary judgements in the EU Beneficial Ownership cases 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.
The Resource
Preliminary judgements in the EU Beneficial Ownership cases
Resource Information
The work Preliminary judgements in the EU Beneficial Ownership cases 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
- Preliminary judgements in the EU Beneficial Ownership cases
- Language
- eng
- Summary
- This article discusses the recent Danish Beneficial Ownership cases before the European Court of Justice (ECJ) and analyses more deeply the ECJ's interpretation of the term "beneficial ownership" in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 4 ; 8 p
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Preliminary judgements in the EU Beneficial Ownership casesWork of
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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/FP_xsCf1di8/" 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/FP_xsCf1di8/">Preliminary judgements in the EU Beneficial Ownership cases</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>
