Title: European Union - Abuse under the Merger Directive
Authors: Petrosovitch, Katrina # ×
Issue Date: Nov-2010
Series Title: European Taxation vol:50 issue:12 pages:558-567
Abstract: This article examines the concept of abuse under the Merger Directive, as well as the measures Member States are entitled to take to address abuse. The author notes various problems, including the fact that the forms of reorganization that qualify for tax deferral under the Directive are not well-defined. Further, the concept of abuse itself under the Merger Directive and EU law is ambiguous, resulting in diverging national anti-abuse measures.
ISSN: 0014-3138
Publication status: published
KU Leuven publication type: AT
Appears in Collections:Non-KU Leuven Association publications
× corresponding author
# (joint) last author

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