Substance requirements for entities located in a harmful tax jurisdiction under CFC rules and the EU freedom of establishment
Year of publication: |
2014
|
---|---|
Authors: | Smit, Daniël |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD, ISSN 1389-1863, ZDB-ID 1470976-4. - Vol. 16.2014, 6, p. 259-265
|
Subject: | Internationales Steuerrecht | International tax law | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure | Betriebliche Standortwahl | Firm location choice | USA | United States | Theorie | Theory |
-
Herrmann, Harald, (2001)
-
Hinnekens, Philippe, (2008)
-
Wachstumseffiziente Unternehmensbesteuerung
Lewe, Stefan, (2003)
- More ...
-
Smit, Daniël, (2011)
-
Smit, Daniël, (2011)
-
Smit, Daniël, (2011)
- More ...