CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment by Tom O'Shea
By: O'Shea, Tom
.
Material type: 
ArticlePublisher: 2018Subject(s): ACCIONES | IMPUESTOS | PAGOS DIFERIDOS | FRANCIA | ESTABLECIMIENTO PERMANENTE | CONCENTRACION | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 92, n. 10, December 3, 2018, p. 981-986Summary: In this article, the author discusses the Marc Jacob judgment, in which the Court of Justice of the European Union considered whether French rules on taxing an exchange of shares, in particular rules on deferred taxation, were compatible with the EU Merger Directive and the freedom of establishment.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/10-3 (Browse shelf) | Available | OP 138-Bis/2018/92/10-3 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2018/92/10 Tax Notes International | OP 138-Bis/2018/92/10-1 U.S. tax review | OP 138-Bis/2018/92/10-2 Canada finalizes international tax proposals | OP 138-Bis/2018/92/10-3 CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment | OP 138-Bis/2018/92/1-1 U.S. tax review | OP 138-Bis/2018/92/11 Tax Notes International | OP 138-Bis/2018/92/11-1 Tax wars |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Marc Jacob judgment, in which the Court of Justice of the European Union considered whether French rules on taxing an exchange of shares, in particular rules on deferred taxation, were compatible with the EU Merger Directive and the freedom of establishment.
Click on an image to view it in the image viewer
There are no comments for this item.