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EU holding company structure in treaty shopping cases

23 August 2017

The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giovannelli e Associati looks at how these structures can still work if there are sound organisational reasons in the MNE structure.



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So, ITR readers. Will the US tax reform bill make it to Trump's desk by Christmas?

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RT @EU_Competition: State aid: @EU_Commission opens in-depth investigation into the Netherlands' tax treatment of Inter IKEA https://t.co/b

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@coaol thoroughly deserved

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Gangsta Tax Made Me Do It #GlobalTax50 #taxtwitter https://t.co/qazdqBOuZ0

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