Groundbreaking decision of the CJEU on tax avoidance and beneficial ownership (Loyens & Loeff)

Author: Loyens & Loeff Publication date: 26/02/2019 On 26 February 2019, the Court of Justice of the European Union (CJEU) issued its judgments in six cases which deal with the interpretation of the Parent-Subsidiary Directive (PSD) and the Interest & Royalties Directive (IRD, together the Directives). The CJEU stated that

2019-03-12T09:47:14+00:00 12 mars, 2019|Categories: Droit fiscal Impôts directs|Tags: , , , |