O'Shea, Tom
Thoughts on the compatibility of LOB clauses and EU law / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author examines the opinion statement by CFE Tax Advisers Europe on the compatibility of limitation on benefit clauses with EU fundamental freedoms and offers some insights.
LIMITACIÓN DE BENEFICIOS
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Tax Notes International 1048-3306 v. 92, n. 6, November 5, 2018, p. 607-613
Thoughts on the compatibility of LOB clauses and EU law / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author examines the opinion statement by CFE Tax Advisers Europe on the compatibility of limitation on benefit clauses with EU fundamental freedoms and offers some insights.
LIMITACIÓN DE BENEFICIOS
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Tax Notes International 1048-3306 v. 92, n. 6, November 5, 2018, p. 607-613