(Un)Tangling Tax Avoidance Under the Interest and Royalties Directive : the Opinion of AG Kokott in N Luxembourg 1
| Year of publication: |
2020
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|---|---|
| Authors: | Lazarov, Ivan |
| Publisher: |
[2020]: [S.l.] : SSRN |
| Subject: | Steuervermeidung | Tax avoidance | Luxemburg | Luxembourg |
| Description of contents: |
The article analyses the opinion of AG Kokott in N Luxembourg 1 (C-115/16) - the 'Danish' case concerning the Interest and Royalties Directive
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| Extent: | 1 Online-Ressource (25 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: Ivan Lazarov, '(Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1' (2018) 46 Intertax, Issue 11, pp. 873–884 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 1, 2018 erstellt |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012846592