Assessment of the interest barrier rule of article 4 of the EU Anti-Tax Avoidance Directive for a sample of European firms
Matthias Petutschnig, Martina Rechbauer and Silke Rünger
| Year of publication: |
2019
|
|---|---|
| Authors: | Petutschnig, Matthias ; Rechbauer, Martina ; Rünger, Silke |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 11.2019, 3, p. 347-378
|
| Subject: | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | EU-Recht | Community law | EU-Staaten | EU 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/10012310220