Market leading insight for tax experts
View online issue

The Next Round

Simon Whitehead, partner, Dorsey & Whitney, discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU

 
Simon Whitehead partner Dorsey & Whitney discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU
 
Since at least 19861 corporation tax has been a target for the application of European Community law. If the European Court adopts the approach of its Advocate-General in the Marks & Spencer case it might even be said that we have now entered an era of EU-wide coherence in the operation of Member States' corporation tax systems.2 The next question to be addressed is how those principles designed for the operation of a Single Market should be applied to the tax treatment...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top