Sökning: "Sopora case"

Hittade 1 uppsats innehållade orden Sopora case.

  1. 1. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Sascha Åkerman; [2016]
    Nyckelord :tax law; EU law; BEPS; tax planning; tax avoidance; aggressive tax planning; LOB clause; LOB rule; limitation on benefit; MFN treatment; MFN principle; principle of MFN treatment; ACT Group Litigation case; Sopora case; D case; Orange European Smallcap Fund case; WTO; GATT; Law and Political Science;

    Sammanfattning : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. LÄS MER