Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
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The work Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1 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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Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
Resource Information
The work Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1 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
- Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1
- Language
- eng
- Summary
- The first part of this article sets out a general overview of how direct tax matters are dealt with in the Community. In the overview, the author explains and contrasts the development of positive and negative methods of integration. Specific provisions in the EC Treaty affecting direct tax matters are then examined in greater detail, i.e. the freedom of establishment and the free movement of capital
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- Geographic coverage
- European Union
- Language note
- English
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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/RLWasy0sCZk/" 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/RLWasy0sCZk/">Treaty shopping and other tax arbitrage opportunities in the European Union : a reassessment - part 1</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>
