Halifax plc / Part Service Srl / Imperial Chemical Industries plc / Leeds Permanent Development Services Ltd / Cadbury Schweppes plc / Centros Ltd / Inspire Art Ltd / Halliburton Services BV / Country Wide Property Investments Ltd / Avoir Fiscal Limited / Marks & Spencer plc / /
Country
Switzerland / Germany / United States / Netherlands / United Kingdom / Denmark / /
Event
M&A / Company Expansion / /
IndustryTerm
law rights / escape national tax law / case law / case‐law shows / law provisions / company law rules / company law / tax law / advisors additional tools / law purposes / favourable company law rules / /
Organization
UN Court / European Union / OECD / Home Department / /
Person
F. Vanistendael / Frans Vanistendael / Kenneth Hall Colmer / David Halsey / /
Position
Professor / advisors / Inspector / Secretary of State / /
Freedom of establishment: An unearthed toy in the hands of tax planners. This Article seeks to examine the possibilities emanating from the fundamental freedom of establishment for taxpayers t