European Union - EU Companies with Third State Dual Residency and the Freedom of Establishment: Unlawful Restriction by Secondary Legislation and Corresponding National Tax Law
- European Union
- T. Kollruss
- European Taxation, 2015 (Volume 55), No 9
- 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.