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European Union - EU Companies with Third State Dual Residency and the Freedom of Establishment: Unlawful Restriction by Secondary Legislation and Corresponding National Tax Law

Country:
European Union
Author:
T. Kollruss
Issue:
European Taxation, 2015 (Volume 55), No 9
Published:
19 August 2015
The author discusses whether or not article 3(b) of the EU Merger Directive (2009/133) and article 2(a)(ii) of the EU Parent-Subsidiary Directive (2011/96) might unlawfully restrict the freedom of establishment of EU companies having third state dual residency.
 
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