EU free movement of capital and corporate income taxation : the relationship between the free movement of capital and the other TFEU freedoms and justification grounds in a third country context
Ben J. Kiekebeld and Danie͏̈l S. Smit
| Year of publication: |
2011
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|---|---|
| Authors: | Kiekebeld, Ben J. ; Smit, Danie͏̈l S. |
| Published in: |
Fiscal sovereignty of the member states in an internal market : past and future. - Alphen aan den Rijn : Wolters Kluwer [u.a.], ISBN 978-90-411-3403-5. - 2011, p. 119-149
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| Subject: | Kapitalmobilität | Capital mobility | Körperschaftsteuer | Corporate income tax | Niederlassungsrecht | Right of establishment | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10008938103