Lexel not all base-erosion measures are 'EU proof', CJEU says by José A. García Bañuelos and José M. Calderón
By: García Bañuelos, José Antonio
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Contributor(s): Calderón Carrero, José Manuel.
Material type: 
ArticlePublisher: 2021Subject(s): EMPRESAS MULTINACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
Tax Notes International v. 101, n. 11, March 15 2021, p. 1413-1417Summary: In this article, the authors examine the recent judgment in Lexel, in which the Court of Justice of the European Union established limits to the enforcement of anti-base-erosion measures.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/11-2 (Browse shelf) | Available | OP 138-B/2021/101/11-2 |
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Resumen.
In this article, the authors examine the recent judgment in Lexel, in which the Court of Justice of the European Union established limits to the enforcement of anti-base-erosion measures.
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