A deconstruction of the principal purposes test
Year of publication: |
2019
|
---|---|
Authors: | Weeghel, Stef van |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 11.2019, 1, p. 3-46
|
Subject: | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Einkommensteuer | Income tax | Kapitalertragsteuer | Capital income tax | Doppelbesteuerung | Double taxation |
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