Ottosen, Arne Mollin
Preliminary judgments in the EU beneficial ownership cases / Arne Mollin Ottosen and Stine Andersen .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
This article discusses the recent Danish Beneficial Ownership cases before the European Court of Justice (ECJ) and analyses more deeply the ECJ's interpretation of the term "beneficial ownership" in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms.
BENEFICIARIO EFECTIVO
IMPUESTOS
DINAMARCA
UNION EUROPEA
Andersen, Stine
Derivatives & Financial Instruments 1389-1863 v. 21, n. 4, July / August 2019, 8 p.
Preliminary judgments in the EU beneficial ownership cases / Arne Mollin Ottosen and Stine Andersen .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
This article discusses the recent Danish Beneficial Ownership cases before the European Court of Justice (ECJ) and analyses more deeply the ECJ's interpretation of the term "beneficial ownership" in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms.
BENEFICIARIO EFECTIVO
IMPUESTOS
DINAMARCA
UNION EUROPEA
Andersen, Stine
Derivatives & Financial Instruments 1389-1863 v. 21, n. 4, July / August 2019, 8 p.