X GmbH German CFC rules upheld by CJEU in absence of exchange of information provision by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 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-Bis2019/94/12 Tax Notes International | OP 138-Bis/2019/94/12-1 India's new profit attribution proposal and the arm's - length standard | OP 138-Bis/2019/94/12-2 Show me the money | OP 138-Bis/2019/94/12-3 X GmbH | OP 138-Bis/2019/94/13 Tax Notes International | OP 138-Bis/2019/94/13-1 New incentives for U.S. companies to bring intangible property home | OP 138-Bis/2019/94/13-2 Can the U.K. digital services tax address the digital economy? |
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