Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms 2018-04-30T13:46:32+00:00

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CFE Tax Advisers Europe has published an Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms.

The Opinion Statement argues that the LoB clauses contained in Double Taxation Treaties are likely to be incompatible with the EU fundamental freedoms, in particular restricting the freedom of establishment due to the differential tax impact associated with the application of LoB clauses in an Internal Market cross-border scenario.

We invite you to read the Opinion Statement below.

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