The Resource Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
Resource Information
The item Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms 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 Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms 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 Opinion Statement was prepared by the CFE ECJ Task Force and concerns the compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument
- Language
- eng
- Label
- Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
- Title
- Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
- Language
- eng
- Summary
- This Opinion Statement was prepared by the CFE ECJ Task Force and concerns the compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument
- Citation source
- In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 9 ; p. 419-425
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- fundamental freedoms
- LoB
- tax treaty
- ECJ case law
- Label
- Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
- Label
- Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU 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/portal/Opinion-statement-ECJ-TF-12018-on-the/PqX_IVJLo6I/" 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/Opinion-statement-ECJ-TF-12018-on-the/PqX_IVJLo6I/">Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms</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/Opinion-statement-ECJ-TF-12018-on-the/PqX_IVJLo6I/" 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/Opinion-statement-ECJ-TF-12018-on-the/PqX_IVJLo6I/">Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms</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>
