How should the EU Merger Directive be interpreted? Is national tax legislation subject to EU enshrined freedoms? Pascal Faes, Van Bael & Bellis, Brussels, considers how the European Court of Justice shed light on these and other issues in 1997
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.