The Resource Nomadisme fiscal et droit européen
Nomadisme fiscal et droit européen
Resource Information
The item Nomadisme fiscal et droit européen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Nomadisme fiscal et droit européen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explores indirect and direct tax aspects of tax nomadism - the movement of persons and entities within the territory of the EU. The author refers to important related European Court of Justice cases. The second part of the study considers anti-abuse measures such as ATAD1, ATAD2, country-by-country reporting and DAC6
- Language
- eng
- Label
- Nomadisme fiscal et droit européen
- Title
- Nomadisme fiscal et droit européen
- Language
- eng
- Summary
- This article explores indirect and direct tax aspects of tax nomadism - the movement of persons and entities within the territory of the EU. The author refers to important related European Court of Justice cases. The second part of the study considers anti-abuse measures such as ATAD1, ATAD2, country-by-country reporting and DAC6
- Citation source
- In: Journal de droit fiscal. - Bruxelles. - Vol. 92 (2018), no. 5-6 ; p. 129-166
- http://library.link/vocab/creatorName
- Richelle, I
- Geographic coverage
-
- European Union
- Europe
- Language note
- French
- http://library.link/vocab/subjectName
-
- migration
- emigration
- working abroad
- cross-border worker
- fundamental freedoms
- anti-avoidance
- EU law
- ECJ case law
- Label
- Nomadisme fiscal et droit européen
- Label
- Nomadisme fiscal et droit européen
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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/portal/Nomadisme-fiscal-et-droit-europ%C3%A9en/snIIrXBLqtU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Nomadisme-fiscal-et-droit-europ%C3%A9en/snIIrXBLqtU/">Nomadisme fiscal et droit européen</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="https://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/portal/Nomadisme-fiscal-et-droit-europ%C3%A9en/snIIrXBLqtU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Nomadisme-fiscal-et-droit-europ%C3%A9en/snIIrXBLqtU/">Nomadisme fiscal et droit européen</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
