Tax Abuse and Aggressive Tax Planning in the BEPS Era : How EU Law and the OECD are Establishing a Unifying Conceptual Framework in International Tax Law, Despite Linguistic Discrepancies
Year of publication: |
2023
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Authors: | Piantavigna, Paolo |
Publisher: |
[S.l.] : SSRN |
Subject: | OECD-Staaten | OECD countries | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure | EU-Steuerrecht | EU tax law |
Description of contents: | Abstract [papers.ssrn.com] |
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: In: World tax journal. - Amsterdam. - Vol. 9 (2017), no. 1 ; p. 37-98 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 3, 2017 erstellt Volltext nicht verfügbar |
Classification: | K33 - International Law ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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