Showing 1 - 10 of 33
No abstract.
Persistent link: https://www.econbiz.de/10010611599
This paper contributes to research endogenizing multinational firms in general-equilibrium trade models. We attempt to … trade costs are moderate to high. In some cases, foreign investment or trade liberalization leads to a reversal in the … direction of trade. Investment liberalization can also lead to an increase in the volume of trade and produces a strong tendency …
Persistent link: https://www.econbiz.de/10010600203
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming)...
Persistent link: https://www.econbiz.de/10012829033
This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015,...
Persistent link: https://www.econbiz.de/10012829035
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....
Persistent link: https://www.econbiz.de/10012829045
This article examines the decision of the decision of the ECJ on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case...
Persistent link: https://www.econbiz.de/10012829047
The Dispute Settlement (DS) system is a central feature of the World Trade Organization (WTO) Agreement. This …
Persistent link: https://www.econbiz.de/10009386417
This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill España); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General...
Persistent link: https://www.econbiz.de/10014031790
This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017.The case concerned the levying of tax...
Persistent link: https://www.econbiz.de/10014031791
This article deals with the decision taken by the Court of Justice of the European Union in X (Case C-283/15), on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016.The case concerned tax legislation permitting the deduction of...
Persistent link: https://www.econbiz.de/10014031792