Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
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The work Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case 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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Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Resource Information
The work Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case 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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- Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
- Language
- eng
- Summary
- Following the Advocate General's Opinion of 2 May 2006 in the European Court of Justice Cadbury Schweppes case, the authors consider the borderline between the use and abuse of the freedom of establishment. The authors demonstrate that tax motives are legal motives, that various well-intentioned OECD models for legislative safeguards are being compromised and that tax motives cannot prevent the exercise of the freedom of establishment
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- Geographic coverage
- European Union
- Language note
- English
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Context of Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes caseWork 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/VAa647DdLFk/" 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/VAa647DdLFk/">Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case</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>