Quotation 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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Publication's profile

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 (Details)
Cannas, Francesco (Former researcher)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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