ECJ clarifies rules on third country investments in FII GLO decision
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ECJ clarifies rules on third country investments in FII GLO decision

November 21, 2012
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The European Court of Justice’s (ECJ) second judgment in the Franked Investment Income Group Litigation (FII GLO) clarifies when EU taxpayers can rely on free movement of capital for outward investments into non-EU jurisdictions. It also highlights the need for an answer regarding inward investment from non-EU taxpayers.

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