comparability test
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The concept comparability test represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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comparability test
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The concept comparability test represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- comparability test
21 Items that share the Concept comparability test
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- A commentary on the ECJ's decision in the Dutch Köln-Aktienfonds Deka case and what goes beyond
- A misunderstanding of fACT - Metallgesellschaft
- Aktuelle Entwicklungen im Beihilferecht - erstes Halbjahr 2018 : der EuGH hält an der weiten Auslegung des Beihilfebegriffs fest und stärkt die Vergleichbarkeitsprüfung
- Case C-28/17 NN A/S v. Skatteministeriet : a CJEU judgment that raises 'fresh questions'
- Collective investment schemes claiming a withholding tax refund in the European Union (in particular, Poland)
- Dividends received by investment funds : an EU law perspective - Part 1
- Dividends received by investment funds : an EU law perspective - Part 2
- ECJ decision in Bevola (Case C-650/16) : a missing piece in the Marks & Spencer (Case C-446/03) puzzle
- Foreign-located immovable property protected against discriminatory taxation of cross-border inheritance : comments on the Huijbrechts decision (Case C-679/17)
- Freedom of establishment tax jurisprudence : Avoir Fiscal re-visited
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- Non-discrimination in European and tax treaty law : open issues and recent challenges
- Non-discrimination in tax treaty law and world trade law : the impact of formal, substantive and subjective approaches
- Non-discrimination à la Cour: the ECJ's (lack of) comparability analysis in direct tax cases
- Opinion Statement ECJ-TF 3/2018 on the ECJ decision of 12 June 2018 in Bevola (Case C-650/16), concerning the utilization of "definitive losses" attributable to a foreign permanent establishment
- Principles of law : function, status and impact in EU tax law
- Refining the derogation test on material tax selectivity : the equality test
- State aid law and business taxation
- Tax classification of foreign legal entities ('comparability test')
- The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
- Withholding taxes and the fundamental freedoms
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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/yZgYA8aGX_0/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/yZgYA8aGX_0/">comparability test</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>
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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/yZgYA8aGX_0/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/yZgYA8aGX_0/">comparability test</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>
