EC tax scene: ECJ rejects claim by nonresident companies for UK tax credits
Article Abstract:
The facts of the European Court of Justice's (ECJ) ruling on the case filed by non-resident European Union companies asking for tax credits on dividends received from United Kingdom resident companies are discussed. The ECJ rejected the claims in accordance with the United Kingdom advance corporation tax system provisions.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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EC tax scene
Article Abstract:
Discussion on tax related cases and Advocate General Geelhoed's opinions on the cases are presented. Comments on Geelhoed's opinions are also detailed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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ECJ restricts scope of CFC legislation
Article Abstract:
The European Court of Justice' ruling in Cadbury Schweppes plc v. CIR over United Kingdom's controlled foreign company legisation is discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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