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  • Author or Editor: Karoline Spies x
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Karoline Spies

In this chapter, Karoline Spies reviews the external aspects of the fundamental freedoms. The author explains that the fundamental freedoms in the TFEU prohibit restrictions on the movement of persons, goods, services and capital in the internal market. Only in limited areas do the freedoms extend their effects to movements in relation to third countries. This chapter addresses under which circumstances third country situations may be covered by the fundamental freedoms, in particular the free movement of capital, and which limitations may apply in the area of tax law. Special focus is given to the case law by the Court of Justice on the free movement of capital, which has greatly evolved over the years.

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Karoline Spies

This chapter provides a comprehensive guide to the treatment of hybrid entities under the ATAD. Despite the complexity of the rules, this contribution answers the most important technical questions in what regards double deduction cases involving simple hybrid entities and cases of non-taxation involving reverse hybrid entities, as provided in Articles 9(1) and Article 9a respectively. In doing so, it points to the inconsistencies and the interpretative lacunae that arise from the ATAD with regard to hybrid entities, which often require recourse to the BEPS Action 2 materials.