Pistone, Pasquale and Julien, Rita and Cannas, Francesco. 2016. Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? In: Base Erosion and Profit Shifting (BEPS), Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, S. 165-219. Vienna: Linde Verlag.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Chapter in edited volume |
| Language | English |
| Title | Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? |
| Title of whole publication | Base Erosion and Profit Shifting (BEPS) |
| Editor | Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| Page from | 165 |
| Page to | 219 |
| Location | Vienna |
| Publisher | Linde Verlag |
| Year | 2016 |
Associations
- People
- Pistone, Pasquale (Details)
- Julien, Rita (Former researcher)
- Cannas, Francesco (Former researcher)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research Institute for International Taxation FI (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)