Freire, Felipe Thé
Economic substance for holding companies in the post- BEPS world and after recent ECJ case-law an analysis of developments in Europe / Felipe Thé Freire
Resumen.
This article discusses the substance requirements for holding companies, particularly in the context of the OECD and the EU, including ECJ case law. In this sense, this article focuses on analysing and determining what the common principles resulting from the OECD BEPS Project and EU law are, especially the jurisprudence of the ECJ, to verify if they are compatible with each other with a comparability analysis and whether a common norm/guidance could result from the combined interpretations of those two sources of international tax law.
HOLDINGS
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ATAD
UNION EUROPEA
Intertax 0165-2826 v. 51, n. 1, January 2023, p. 33-50
Economic substance for holding companies in the post- BEPS world and after recent ECJ case-law an analysis of developments in Europe / Felipe Thé Freire
Resumen.
This article discusses the substance requirements for holding companies, particularly in the context of the OECD and the EU, including ECJ case law. In this sense, this article focuses on analysing and determining what the common principles resulting from the OECD BEPS Project and EU law are, especially the jurisprudence of the ECJ, to verify if they are compatible with each other with a comparability analysis and whether a common norm/guidance could result from the combined interpretations of those two sources of international tax law.
HOLDINGS
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ATAD
UNION EUROPEA
Intertax 0165-2826 v. 51, n. 1, January 2023, p. 33-50