Group taxation within the European Union: did papillon and art. 24(5) of the OECD model tax convention create a butterfly effect?

• Autores: G.F. Boulogne
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 5, 2011, págs. 171-178
• Idioma: inglés
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• Resumen

  • In this article, the author examines group taxation within the European Union. In particular, the author analyses whether or not the European Court of Justice decision in Papillon and/or Art. 24(5) of the OECD Model Tax Convention oblige Member States to extend the personal scope of their group taxation rules.