Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
Resource Information
The work Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms 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, Continuing Resources.
The Resource
Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
Resource Information
The work Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms 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, Continuing Resources.
- Label
- 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
Context
Context of Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedomsWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/q7rUGSNDwD4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/q7rUGSNDwD4/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/q7rUGSNDwD4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/q7rUGSNDwD4/">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>
