ARTICLES - DID THE ECJ'S DECISION IN SAINT-GOBAIN CHANGE INTERNATIONAL TAX LAW? The decision of the European Court of Justice in Saint-Gobain has important ramifications for the taxation of companies and their branches in the European Union in cross-border situations, where the branch and company are located in different EU Member States. The decision has attracted much comment. Some commentators ...
Year of publication: |
2001
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Authors: | Hurk, Hans van den |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 55.2001, 4, p. 152-157
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