Mason, R and Parada, L (2019) Company Size Matters. British Tax Review, 5. pp. 610-650. ISSN 0007-1870
Abstract
Considers whether company size classification under EU Member States' tax laws may be indirect nationality discrimination and a breach of fundamental freedoms. Reviews the ECJ's approaches to discrimination in facially suspect and facially neutral classifications, the challenges of proving intention to discriminate, the justification for company size classification, and whether digital services tax amounts to indirect nationality discrimination.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2019 Thomson Reuters and Contributors. This is an author produced version of a paper published in British Tax Review. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Classification; Companies; EU law; Freedom of establishment; Indirect discrimination; Intention; Nationality; State aid |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 13 Feb 2020 15:44 |
Last Modified: | 16 Dec 2020 01:38 |
Status: | Published |
Publisher: | Sweet and Maxwell |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:157011 |