In the latest edition of the European Legal Review (https://lnkd.in/gYRcb9U), our head of tax Todor Todorov examines the case law of the Court of Justice of the European Union with regard to the definition of 'beneficial owner of income'. Todor provides a detailed analysis of CJEU decisions on one of the most important issues arising in the context of Union law and Avoidance of Double Taxation Agreements (DTAs) signed by the parties, namely, the concept of ‘beneficial owner of income’, dealt with under the income tax and exemption regimes under the Parent-Subsidiary Directive and the Interest and Royalties Directive. Check a summary of Todor's article attached and subscribe for the full version and the rest of the contents of the XXIV edition of the European Legal Review - a publication of the Bulgarian Association for European Law with contributions by leading Bulgarian and foreign legal practitioners.
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