Direct investments and third countries : things are finally moving ... in the wrong direction

Journal
European Union
European Taxation 2007 (Volume 47), No. 10
The author summarizes the latest European Court of Justice (ECJ) decisions regarding direct investment and third countries (Test Claimants in the Thin Cap Group Litigation, Lasertec, A and B, and Holböck), considers the interaction between the freedom of establishment and the free movement of capital, and concludes with some critical final remarks regarding the ECJ's judgments.