Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking

Resource Information

The work Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking 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, Books.

Label

Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking

Creator

• Weber, D. (Dennis)

Subject

• CFC
• EU Treaty
• exit tax
• fundamental freedoms
• tax avoidance

Language

eng

Summary

This monography eplores the support a (cross-border) tax avoider can derive from the EC Treaty freedoms. The first part describes whether the EC Treaty applies to a tax-avoider and describes the relevant conditions, such as the economy activity, artificiality and substance test and the use of holding and letter box companies. The second part investigates whether national measures impede the treaty freedoms. This part deals with nationality requirements, residence requirements, exit taxes and fiscal compensations, such as CFC legislation and credit methods. The last part describes to which extent a member state can justify restrictions with the counteracting of tax avoidance or other overriding reasons of general interest. An overview of the criteria used to determine tax avoidance is provided

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

Dutch

Literary form

non fiction

Series statement

Fiscale monografieën

Series volume

105