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X GmbH German CFC rules upheld by CJEU in absence of exchange of information provision by Tom O'Shea

By: O'Shea, Tom.
Material type: ArticleArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | INTERCAMBIO DE INFORMACION TRIBUTARIA | ALEMANIA | SUIZA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA In: Tax Notes International v. 94, n. 12, June 17, 2019, p. 1215-1221
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OP 138-Bis/2019/94/12-3 (Browse shelf) Available OP 138-Bis/2019/94/12-3

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