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European Union - Anti-Directive Shopping on Outbound Dividends in Light of the Pending Decision in Holcim France (Case C-6/16)

Country:
European Union
Author:
C. Brokelind
Issue:
European Taxation, 2016 (Volume 56), No 9
Published:
12 August 2016
This note examines the interpretation of the anti-abuse clause in the EU Parent-Subsidiary Directive in light of the pending ECJ decision in Holcim France (Case C-6/16).
 
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