The Resource Tax avoidance : where to draw the line?
Tax avoidance : where to draw the line?
Resource Information
The item Tax avoidance : where to draw the line? 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 Tax avoidance : where to draw the line? 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
- In this article, the author discusses several recent opinions by Juliane Kokott, an advocate general at the Court of Justice of the European Union, that address Danish withholding tax and whether a nonresident taxpayer is entitled to an exemption under EU law
- Language
- eng
- Label
- Tax avoidance : where to draw the line?
- Title
- Tax avoidance : where to draw the line?
- Language
- eng
- Summary
- In this article, the author discusses several recent opinions by Juliane Kokott, an advocate general at the Court of Justice of the European Union, that address Danish withholding tax and whether a nonresident taxpayer is entitled to an exemption under EU law
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 13 ; p. 1389-1393
- http://library.link/vocab/creatorName
- Larking, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- tax avoidance
- ECJ case law
- withholding tax
- EU law
- non-resident
- exemption
- beneficial ownership
- dividend
- Label
- Tax avoidance : where to draw the line?
- Label
- Tax avoidance : where to draw the line?
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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/Tax-avoidance--where-to-draw-the-line/QwwdQ1kUSMY/" 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/Tax-avoidance--where-to-draw-the-line/QwwdQ1kUSMY/">Tax avoidance : where to draw the line?</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/Tax-avoidance--where-to-draw-the-line/QwwdQ1kUSMY/" 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/Tax-avoidance--where-to-draw-the-line/QwwdQ1kUSMY/">Tax avoidance : where to draw the line?</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>
