Principal purpose test and customary international law : a note of caution
Alexis Galán and Ricardo García Antón
| Year of publication: |
2022
|
|---|---|
| Authors: | Galán, Alexis ; García Antón, Ricardo |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 14.2022, 4, p. 617-652
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| Subject: | Gewohnheitsrecht | Customary law | Internationales Steuerrecht | International tax law | Gewinnverlagerung | Income shifting | Doppelbesteuerung | Double taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013461959