| Author (Person) | Pato, António Calisto, Seize, Priscila Goes |
|---|---|
| Series Title | EC Tax Review |
| Series Details | Vol.18, No.3, June 2009, p114-121 |
| Publication Date | June 2009 |
| ISSN | 0928-2750 |
| Content Type | Journal | Series | Blog |
|
Abstract: The present article addresses the issue of discriminatory taxation of investments through investment funds from a source country perspective. It focuses on the pending case of Aberdeen Property Fininvest Alpha Oy and analyzes the recently released opinion of Avocat Général Mzák. The authors defend a specific comparability criterion to be applicable when investment funds are involved, in order to establish whether or not there is a discrimination that hinders the European Community (EC) fundamental freedoms and, if so, which of them. |
|
| Source Link | http://www.kluwerlawonline.com/index.php?area=Journals |
| Subject Categories | Law, Taxation |
| Countries / Regions | Europe |
