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Selectivity in corporate tax matters after World Duty Free a tale of two consistencies revisited Roland Ismer & Sophia Piotrowski

By: Ismer, Roland .

Contributor(s): Piotrowski, Sophia .

Material type: Article

ArticlePublisher: 2018Subject(s): IMPUESTO DE SOCIEDADES

| UNIÓN EUROPEA

| TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS

| JURISPRUDENCIA

| COMENTARIOS

In: Intertax v. 46, n. 2, February 2018, p. 156-166Summary: In December 2016, the European Court of Justice published its decision in World Duty Free Group (C-20/15 and 21/15). This article explores the judgment's implications for corporate taxation.

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Artículos	IEF	IEF	OP 2141/2018/2-6 (Browse shelf)	Available		OP 2141/2018/2-6

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Previous	OP 2141/2018/2-3 The interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules	OP 2141/2018/2-4 The limitation on benefits [LOB] provision in BEPS Action 6/MLI	OP 2141/2018/2-5 Tools used by countries to counteract aggressive tax planning in light of transparency	OP 2141/2018/2-6 Selectivity in corporate tax matters after World Duty Free	OP 2141/2018/3 Intertax	OP 2141/2018/3-1 The EU black list of third-country jurisdictions	OP 2141/2018/3-2 Double taxation conventions in the case law of the CJEU	Next

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In December 2016, the European Court of Justice published its decision in World Duty Free Group (C-20/15 and 21/15). This article explores the judgment's implications for corporate taxation.

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Biblioteca del Instituto de Estudios Fiscales

Selectivity in corporate tax matters after World Duty Free a tale of two consistencies revisited Roland Ismer & Sophia Piotrowski

By: Ismer, Roland.

Contributor(s): Piotrowski, Sophia.

Browsing IEF Shelves Close shelf browser

By: Ismer, Roland .

Contributor(s): Piotrowski, Sophia .