Author (Person) | Smit, Daniël |
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Series Title | Intertax |
Series Details | Vol.39, No.2, February 2011, p40-61 |
Publication Date | February 2011 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
This article examines the unexplored position of the Member States’ associated and dependent territories under the Treaty freedoms and secondary EU law in the field of company taxation. Based on an analysis of the relevant case law of the European Court of Justice (ECJ) and having regard to the degree of legal integration as it exists between the Member States and each respective associated or dependent territory, an analysis is made of the extent to which the application by a Member State of a restrictive company tax measure in situations involving an investment from or in an associated or dependent territory should fall under the personal and territorial scope of the Treaty freedoms and secondary EU law in the field of company taxation. |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |