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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| OP 138-B/2021/101/10-5 The E&P bump and CFC stock basis | OP 138-B/2021/101/1-1 Survey of global secondary adjustment rules | OP 138-B/2021/101/11-1 The GLOBE regime should better accommodate the insurance industry | OP 138-B/2021/101/11-2 Lexel | OP 138-B/2021/101/11-3 Budgetary treatment of Indian earmarked taxes | OP 138-B/2021/101/11-4 Transfer pricing for R&D centers in Israel | OP 138-B/2021/101/11-5 It's all in the drafting |
Disponible también en formato electrónico.
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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