European Union - Transfer of a PE under the Merger Directive (2009/133): Capital Gains Taxation and the Freedom of Establishment
- European Union
- H. van den Broek; M. den Toom
- European Taxation, 2018 (Volume 58), No 8
- 4 July 2018
In this article, the authors discuss the ECJ’s decision in A Oy (Case C-292/16) concerning the compatibility of the Finnish implementation of article 10(2) of the Merger Directive (2009/133) with the freedom of establishment.