Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.

Cairn Energy: when retroactive taxation not justified by prevention of tax avoidance is unfair and inequitable

Autor: Błażej Kuźniacki, Stef van Weeghel

Publikováno v: Arbitration International. 39:125-154

In late 2020, the Cairn Tribunal concluded one of the largest investor-state arbitration disputes to date. The core of the dispute was retroactive taxation of offshore indirect transfers of shares of companies with underlying assets situated in India

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::50a3344a95fbb97c57a63a52a2755cfe
https://doi.org/10.1093/arbint/aiad003

Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.

Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance

Autor: Maria Hilling

Publikováno v: Intertax; 41(5), pp 294-307 (2013)

The article1 deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States' ability to prevent tax avoidance and protect national tax bases through law.2 It focuses o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::718a5307b70306a1d76d3b774e8d1629
http://lup.lub.lu.se/record/3799316

Dennis Weber, Tax avoidance and the EC Treaty Freedoms:A Study of the Limitations under European Law to the Prevention of Tax Avoidance

Autor: Sørensen, Karsten Engsig

Publikováno v: Sørensen, K E 2007, ' Dennis Weber, Tax avoidance and the EC Treaty Freedoms : A Study of the Limitations under European Law to the Prevention of Tax Avoidance ', Common Market Law Review, vol. 44, no. 1, pp. 212-215 .

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=pure_au_____::24c17c7b24c710ff03b08933caf948a5
https://pure.au.dk/portal/da/publications/dennis-weber-tax-avoidance-and-the-ec-treaty-freedoms(10b3fe20-d236-11db-a2d8-000ea68e967b).html