Danish High Court rules on beneficial ownership of dividends for tax purposes – MNE Tax
European Union - Abuse of Law under EU Directives - Tax Research Platform - IBFD
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Tax Flash March 2019 Landmark ECJ decisions on beneficial ownership. A failed revolution?
CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Directives.
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Danish high court rulings influence EU beneficial ownership cases | International Tax Review
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CJEU clarifies abuse and beneficial ownership concepts under the Parent Subsidiary and Interest/Royalty Directives.
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