One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
Year of publication: |
2021
|
---|---|
Authors: | Casi-Eberhard, Elisa ; Chen, Xiao ; Orlic, Mark Dinko ; Spengel, Christoph |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 1, p. 63-81
|
Subject: | EU-Steuerrecht | EU tax law | Steuerplanung | Tax planning | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries |
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