Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

5 Charts of Non-U.S. Tax Cases


Today we published charts of five non-U.S. tax cases.  Although we have published over 600 charts of tax cases and rulings, prior to today we have not published charts of any non-U.S. tax cases.  Today's charts include tax cases from Canada, the U.K., and the European Court of Justice.  The cases include the following:

  1. Cadbury Schweppes, PLC (2006 ECJ) (Freedom of Establishment and U.K. CFC Legislation)
  2. Indofood International Finance Ltd. (2006 U.K.) (Hypothetical Beneficial Owner under Indonesia-Netherlands Double Tax Agreement)
  3. Marks and Spencer PLC (2005 ECJ) (U.K. Group Relief for Non-U.K. Losses)
  4. Prévost Car, Inc. (2008 Canada) ("Beneficial Owner" Under Canada-Netherlands Tax Treaty)
  5. Vodafone 2 (2008 U.K.) (Freedom of Establishment and U.K. CFC Legislation).

Attorney Andrew Mitchel is an international tax attorney that advises businesses and individuals with cross-border activities.

Tags: Charts - Situational Charts