Dividend Distributions to and from Gibraltar Companies: The ECJ Decision in GVC Services (Case C-458/18) and Its Consequences
| Authors | |
|---|---|
| Publication date | 11-2020 |
| Journal | European Taxation |
| Volume | Issue number | 60 | 11 |
| Pages (from-to) | 507-516 |
| Organisations |
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| Abstract |
In this article, the author discusses and comments on the ECJ decision in GVC Services (Case C-458/18). In addition, the implications of the decision for Gibraltar and EU Member States for the period before and after the expiration of the implementation/transition period of the EU-UK Withdrawal Agreement are examined. |
| Document type | Article |
| Language | English |
| Published at |
https://research.ibfd.org/#/doc?url=/collections/et/html/et_2020_11_e2_4.html
(Final published version)
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