European Union: Taxation of inter-company dividends in the presence of a PE : the impact of the EC fundamental freedoms (part one)

• Autores: Emiliano Zanotti
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 11, 2004, págs. 493-505
• Idioma: inglés
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• Resumen

  • First part of a two-part article examining the application of the freedom of establishment to cases in which permanent establishments are considered to be in equivalent circumstances for tax purposes.