Preliminary judgments in the EU beneficial ownership cases Arne Mollin Ottosen and Stine Andersen
By: Ottosen, Arne Mollin
.
Contributor(s): Andersen, Stine.
Material type: 
ArticlePublisher: 2019Subject(s): BENEFICIARIO EFECTIVO | IMPUESTOS | DINAMARCA | UNION EUROPEAOnline resources: Click here to access online
In:
Derivatives & Financial Instruments v. 21, n. 4, July / August 2019, 8 p. Summary: This article discusses the recent Danish Beneficial Ownership cases before the European Court of Justice (ECJ) and analyses more deeply the ECJ's interpretation of the term "beneficial ownership" in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/4-1 (Browse shelf) | https://www.ibfd.org/ | Available | DFI/2019/4-1 |
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Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
This article discusses the recent Danish Beneficial Ownership cases before the European Court of Justice (ECJ) and analyses more deeply the ECJ's interpretation of the term "beneficial ownership" in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms.
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