Thoughts on the compatibility of LOB clauses and EU law by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/6-2 (Browse shelf) | Available | OP 138-Bis/2018/92/6-2 |
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| OP 138-Bis/2018/92/5-3 Taxing heated tobacco in Europe and beyond | OP 138-Bis/2018/92/6 Tax Notes International | OP 138-Bis/2018/92/6-1 U. S. tax review | OP 138-Bis/2018/92/6-2 Thoughts on the compatibility of LOB clauses and EU law | OP 138-Bis/2018/92/6-3 Section 965 refunds still available to taxpayers under some circumstances | OP 138-Bis/2018/92/7 Tax Notes International | OP 138-Bis/2018/92/7-1 Ensuring fair taxation |
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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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