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Daniël Smit

In this chapter, the impact of EU Association Agreements on Member States’ corporate tax systems is explored by Dan Smith. It is shown that, to some extent, the case law of the Court of Justice on fundamental freedoms relating to intra-EU corporate investment situations also applies to corporate investments made between Member States and Association countries. The author argues that in the field of company taxation, broadly, the free movement provisions under the Association Agreements (notably the free movement of capital) can be seen as complementary to the free movement of capital under Article 63 TFEU. It is, furthermore, predicted that the impact of the free movement provisions included in Association Agreements will increase in the future.

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Eric C.C.M. Kemmeren and Daniël S. Smit

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Ruud Smits, Rutger van Merkerk, David H. Guston and Daniel Sarewitz