Reference : Opinion Statement ECJ-TF 1/2018 on the Decision of the Comptability of Limitation-on-...
Scientific journals : Article
Law, criminology & political science : Tax law
Opinion Statement ECJ-TF 1/2018 on the Decision of the Comptability of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
Richelle, Isabelle mailto [Université de Liège - ULiège > Département de droit > Droit fiscal >]
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBi)
[en] European tax law ; international tax ; LOB Clauses
[en] "This OS was prepared by the CFE Task Force and concerns the compatibility of LoB clauses with the EU fundamental freedoms, based on decisions of the ECJ. The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument"
ECJ Task Force of the CFE Tax Advisors Europe / Tax Institute ULiège
Researchers ; Professionals ; Students ; Others
The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heudt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Joao Nogueira, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers.

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