Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
Félix Daniel Martínez Laguna
| Year of publication: |
May 2017
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|---|---|
| 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
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| Subject: | Steuerplanung | Tax planning | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | EU-Staaten | EU countries | OECD-Staaten | OECD countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011805718