European Union/France - "Abuse" of EU Holding Companies: Fundamental Freedoms, EC Parent-Subsidiary Directive and the French Constitution — Part 2 - Based on a real-life case study, this article examines the anti-abuse measure in Art. 1(2) of the EC Parent-Subsidiary Directive (allowing for the application of domestic anti-abuse measures) in light of holding companies. In particular, the author ...
| Year of publication: |
2009
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| Authors: | Paradise, Jordan ; Wolf, SusanM. ; Kuzma, Jennifer ; Ramachandran, Gurumurthy ; Kokkoli, Efrosini |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 49.2009, 11, p. 534-542
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