Substance requirements for entities located in a harmful tax jurisdiction under CFC rules and the EU freedom of establishment
Daniël S. Smit
| Year of publication: |
2014
|
|---|---|
| Authors: | Smit, Daniël |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD, ISSN 1389-1863, ZDB-ID 1470976-4. - Vol. 16.2014, 6, p. 259-265
|
| Subject: | Internationales Steuerrecht | International tax law | Unternehmensbesteuerung | Corporate taxation | Steuererhebungsverfahren | Taxation procedure | Betriebliche Standortwahl | Firm location choice | USA | United States | Theorie | Theory |
| 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/10011301044