Ecker, Thomas, Lang, Michael. 2008. Limitation of Tax Avoidance by Means of Double Tax Treaties; Anti-Abuse and Substance-Over-Form Concepts; Limitations on Benefits Clauses; Abuses in Treaty Law; Treaty Shopping; Rule Shopping; Directive Shopping. TPA Horvat Tax Academy, Wien, Österreich, 15.05.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Paper presented at an academic conference or symposium |
Language | English |
Title | Limitation of Tax Avoidance by Means of Double Tax Treaties; Anti-Abuse and Substance-Over-Form Concepts; Limitations on Benefits Clauses; Abuses in Treaty Law; Treaty Shopping; Rule Shopping; Directive Shopping |
Event | TPA Horvat Tax Academy |
Year | 2008 |
Date | 15.05 |
Country | Austria |
Location | Wien |
Associations
- People
- Ecker, Thomas (Former researcher)
- Lang, Michael (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5000 Social Sciences (Details)
- 5200 Legal sciences (Details)
- 5211 International relations (Details)
- 5235 International law (Details)
- 5237 Commercial law (Details)
- 5240 European law (Details)
- 5300 Economics (Details)