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- W1480918840 abstract "Covers the major cases on direct taxation decided by the ECJ in 2006, including, among others, Cadbury Schweppes (certain CFC regimes held contrary to EC law). It also includes distillations of the ECJ's judgments concerning double taxation (Kerckhaert & Morres) and corporate tax integration for cross-border dividends (including ACT Group Litigation, Franked Investment Income, and Denkavit Internationaal)." @default.
- W1480918840 created "2016-06-24" @default.
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- W1480918840 date "2008-01-01" @default.
- W1480918840 modified "2023-09-23" @default.
- W1480918840 title "2006 ECJ Direct Tax Cases" @default.
- W1480918840 doi "https://doi.org/10.2139/ssrn.1315790" @default.
- W1480918840 hasPublicationYear "2008" @default.
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