| 000 | 01661nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219152737.0 | ||
| 008 | 170516s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aDourado, Ana Paula _913547 |
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| 245 |
_aThe EU free movement of capital and third countries _b recent developments _c Ana Paula Dourado |
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| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aMOVIMIENTO DE CAPITALES _947812 |
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| 650 | 4 |
_aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS _951249 |
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| 650 | 4 |
_aDIVIDENDOS _942810 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aPAÍS TERCERO _955289 |
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| 520 | _aThis article discusses the recent developments on the EU free movement of capital and third countries. It critically reviews the CJEU jurisprudence on the overlapping between the freedom of establishment and free movement of capital, namely in the case of dividends and direct investment where the taxpayerexercises definite influence over the company paying the dividends. Departing from the SECIL case, this article also discusses the lack of exchange of information as a relevant justification for restrictions to free movement of capital, when third countries come into play, direct effect ofassociation agreements, their repercussion in the standstill clause under Article 64 (1), and horizontal comparison. | ||
| 773 | 0 |
_tIntertax _gv. 45, n. 3, March 2017, p. 192-204 |
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| 942 | _cART | ||
| 942 | _z147932 | ||
| 999 |
_c26512 _d26512 |
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