Direct investments and third countries : things are finally moving ... in the wrong direction

Journal
Author
Fontana, R.
Country
European Union
Published Date
Issue
European Taxation 2007 (Volume 47), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author summarizes the latest European Court of Justice (ECJ) decisions regarding direct investment and third countries (Test Claimants in the Thin Cap Group Litigation, Lasertec, A and B, and Holböck), considers the interaction between the freedom of establishment and the free movement of capital, and concludes with some critical final remarks regarding the ECJ's judgments.