T Danmark a milestone CJEU decision on abuse of the Parent-Subsidiary by Andrea Iannaccone
By: Iannaccone, Andrea
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Material type: 
ArticlePublisher: 2019Subject(s): DIVIDENDOS | INTERES | IMPUESTOS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 94, n. 13, June 24, 2019, p. 1313-1317Summary: In this article, the author examines two cases regarding withholding tax exemptions on dividend and interest payments recently resolved by the Court of Justice of the European Union.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/94/13-3 (Browse shelf) | Available | OP 138-Bis/2019/94/13-3 |
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| 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? | OP 138-Bis/2019/94/13-3 T Danmark | OP 138-Bis/2019/94/2 Tax Notes International | OP 138-Bis/2019/94/2-1 Proposed FDII regulations bring some clarity | OP 138-Bis/2019/94/2-2 Six key considerations for a successful post - acquisition integration |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines two cases regarding withholding tax exemptions on dividend and interest payments recently resolved by the Court of Justice of the European Union.
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