GAAR as tax treaty override : Slovak perspective
Year of publication: |
Sep 2017
|
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Authors: | Koroncziová, Andrea ; Kacaljak, Matej |
Published in: |
Danube : law and economics review. - Brno : Europ. Assoc. Comenius, EACO, ISSN 1804-8285, ZDB-ID 2706372-0. - Vol. 8.2017, 3, p. 139-155
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Subject: | GAAR | Treaty Override | Slovak Republic | Monistic Approach | Tax Treaty | Slowakei | Slovakia | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1515/danb-2017-0010 [DOI] hdl:10419/184529 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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