Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
Year of publication: |
May 2017
|
---|---|
Authors: | Martínez Laguna, Félix Daniel |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 9.2017, 2, p. 189-246
|
Subject: | Steuerplanung | Tax planning | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | EU-Staaten | EU countries | OECD-Staaten | OECD countries |
-
Steuern und electronic commerce : Möglichkeiten und Grenzen der Steuergestaltung
Strunk, Günther, (2000)
-
Steuern und Electronic Business : Möglichkeiten und Grenzen der Steuergestaltung
Strunk, Günther, (2003)
-
Anti-BEPS measures and their impact on business performance of multinational enterprises
Svažič, Tatjana, (2019)
- More ...
-
Hybrid financial instruments, double non-taxation and linking rules
Martínez Laguna, Félix Daniel, (2019)
-
Martínez Laguna, Félix Daniel, (2023)
- More ...