6533b7d6fe1ef96bd1266eb5
RESEARCH PRODUCT
OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
Stella Raventos-calvoGeorg KoflerVolker HeydtIsabelle RichelleEric KemmerenEmmanuel Raingeard De La BlétièreAlexander RustJürgen LüdickeRupert ShiersMichael LangJoão Félix Pinto NogueiraFrancisco Alfredo Garcia PratsWerner HaslehnerPasquale Pistonesubject
Statement (logic)Income taxPolitical scienceCompatibility (mechanics)Fundamental rightsContext (language use)CommissionTreatyTax lawLaw and economicsdescription
This article deals with compatibility of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission's infringement procedure against the Netherlands with regard to the LoB clause in the Japan-Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2018-01-01 | SSRN Electronic Journal |