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.

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