The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
Resource Information
The work The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms 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
The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
Resource Information
The work The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms 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 switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms
- Language
- eng
- Summary
- In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU treaty freedoms
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedomsWork 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/MPnGbQ_oU0E/" 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/MPnGbQ_oU0E/">The switch-over provision in the proposal for an Anti-tax Avoidance Directive and its compatibility with the EU treaty freedoms</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>
