Engie: EU General Court Discovers Groupwide Analysis

By: Lee A. Sheppard

Lee Sheppard analyzes the General Court of the European Union (GCEU)’s recent decision in Engie, which she argues treated an affiliated group as a single taxpayer, and applied the step transaction doctrine on the basis of substance rather than form.

To read more go here Subscription Required
By Lee A. Sheppard, posted on Monday May 24, 2021
Subscribe

Read More International Tax News