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Thoughts on the compatibility of LOB clauses and EU law by Tom O'Shea

By: O'Shea, Tom.
Material type: ArticleArticlePublisher: 2018Subject(s): LIMITACIÓN DE BENEFICIOS | DERECHO COMUNITARIO EUROPEO | UNION EUROPEA In: Tax Notes International v. 92, n. 6, November 5, 2018, p. 607-613Summary: 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.
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OP 138-Bis/2018/92/6-2 (Browse shelf) Available OP 138-Bis/2018/92/6-2

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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.

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