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Showing 1 to 1 of 1 for “"EU tax law"”.

  1. Abuse of Law and Beneficial Ownership as EU Anti-Avoidance Measures in the Post-BEPS World

    … T Danmark, C 116/16 and Y Denmark Aps) joissa Euroopan Unionin tuomioistuin antoi ratkaisunsa helmikuussa 2019. Tapaukset koskivat voitonsiirtoa EU:sta, korko-rojaltidirektiivin ja emo-tytäryhtiödirektiivin soveltamista ja direktiivietujen epäämistä tilanteessa, jossa monitasoisen …

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