Economic substance for holding companies in the post- BEPS world and after recent ECJ case-law an analysis of developments in Europe Felipe Thé Freire
By: Freire, Felipe Thé
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Material type: 
ArticleSubject(s): HOLDINGS | FISCALIDAD INTERNACIONAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | ATAD | UNION EUROPEA
In:
Intertax v. 51, n. 1, January 2023, p. 33-50Summary: This article discusses the substance requirements for holding companies, particularly in the context of the OECD and the EU, including ECJ case law. In this sense, this article focuses on analysing and determining what the common principles resulting from the OECD BEPS Project and EU law are, especially the jurisprudence of the ECJ, to verify if they are compatible with each other with a comparability analysis and whether a common norm/guidance could result from the combined interpretations of those two sources of international tax law.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2023/1-3 (Browse shelf) | Available | OP 2141/2023/1-3 |
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| OP 2141/2023/12-4 Pillar one and mobility | OP 2141/2023/12-5 Critical review of the atad implementation | OP 2141/2023/12-6 The 1963 OECD model tax convention | OP 2141/2023/1-3 Economic substance for holding companies in the post- BEPS world and after recent ECJ case-law | OP 2141/2023/1-4 DAC6 | OP 2141/2023/1-5 Taxation of bitcoins and similar cryptoassets in Scandinavia with special focus on Danish law | OP 2141/2023/2 Intertax |
Resumen.
This article discusses the substance requirements for holding companies, particularly in the context of the OECD and the EU, including ECJ case law. In this sense, this article focuses on analysing and determining what the common principles resulting from the OECD BEPS Project and EU law are, especially the jurisprudence of the ECJ, to verify if they are compatible with each other with a comparability analysis and whether a common norm/guidance could result from the combined interpretations of those two sources of international tax law.
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