LoB; Fundamental Freedoms; Tax Treaties; BEPS; Multilateral Instrument
Abstract :
[en] This Opinion Statement was prepared by the CFE ECJ Task Force and concerns the compatibility
of limitation-on-benefits (LoB) clauses with the EU fundamental freedoms, based on decisions of the European Court of Justice (ECJ). The context of this statement is the Commission’s infringement procedure against the Netherlands with regard to the LoB clause in the Japan- Netherlands Income Tax Treaty (2010) and the inclusion of a simplified optional LoB clause in the BEPS Multilateral Instrument.
Disciplines :
Tax law European & international law
Author, co-author :
García Prats, Alfredo
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit