| 000 | 02311nab a2200349 c 4500 | ||
|---|---|---|---|
| 999 |
_c142936 _d142936 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201008132849.0 | ||
| 007 | ta | ||
| 008 | 201008t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964199 _aBaerentzen, Susi Hjorth |
|
| 245 | 0 |
_aLegitimacy in international tax law-making _bcan the OECD remain the guardian of open tax norms? _c Susi Baerentzen, Arjan Lejour and Maarten van 't Riet _hElectrónico |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the recent rulings of the Court of Justice of the European Union in two Danish cases and examines their possible impact on international tax avoidance. These rulings regard limitations of tax benefits related to cross-border dividend payments resulting from the interposition of holding companies in the European Union. From a legal perspective, the authors conclude that the rulings demonstrate the alignment of international tax policies to combat tax avoidance between the European Union and the OECD. The concerted action between the two is implemented by the economic test to counter abusive legal holding structures. From a quantitative perspective, the rulings limit the potential for multinational enterprises to lower their tax burden considerably. The worldwide average potential gain from treaty shopping is reduced from 5.6% to 4.5% when the EU Member States cannot be used on treaty shopping routes. With more countries, the combat against tax avoidance is more effective. However, the fact that some countries have a standard withholding tax rate of zero per cent hampers the combat. | ||
| 650 | 4 |
_aSOCIEDADES DE INVERSION _948460 |
|
| 650 | 4 |
_aHOLDINGS _945443 |
|
| 650 | 4 |
_aOPERACIONES TRANSFRONTERIZAS _962796 |
|
| 650 | 4 |
_aDIVIDENDOS _942810 |
|
| 650 | 4 |
_aINTERES _947502 |
|
| 650 | 4 |
_aIMPUESTOS _947856 |
|
| 650 | 4 |
_aDINAMARCA _942730 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_925552 _aLejour, Arjan M. |
|
| 700 | 1 |
_966931 _aRiet, Maarten van't |
|
| 773 | 0 |
_9163482 _oWTJ/2020/2 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 2, 2020 |
|
| 942 | _cRE | ||