| Author (Person) | de Groot, Isabella |
|---|---|
| Series Title | EC Tax Review |
| Series Details | Vol.25, No.3, June 2016, p162–169 |
| Publication Date | June 2016 |
| ISSN | 0928-2750 |
| Content Type | Journal | Series | Blog |
|
Abstract: In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU Treaty Freedoms. |
|
| Source Link | http://www.kluwerlawonline.com/abstract.php?area=Journals&id=ECTA2016016 |
| Subject Categories | Taxation |
| Countries / Regions | Europe |
