Abuse Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

Pasquale Pistone; Joao Nogueira; Ivan Lazarov

Abuse Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

Pasquale Pistone, Joao Nogueira, Ivan Lazarov

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Originalsprache	Englisch
Seiten (von - bis)	187-236
Fachzeitschrift	World Tax Journal
Jahrgang	14
Ausgabenummer	2
Publikationsstatus	Veröffentlicht - 2022

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title = "Abuse Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market",

author = "Pasquale Pistone and Joao Nogueira and Ivan Lazarov",

year = "2022",

language = "English",

volume = "14",

pages = "187--236",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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TY - JOUR

T1 - Abuse Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

AU - Pistone, Pasquale

AU - Nogueira, Joao

AU - Lazarov, Ivan

PY - 2022

Y1 - 2022

UR - https://www.ibfd.org/shop/journal/abuse-shell-entities-and-right-establishment-plea-refocusing-current-proposals-and

UR - https://ssrn.com/abstract=4133648

M3 - Journal article

SN - 1878-4917

VL - 14

SP - 187

EP - 236

JO - World Tax Journal

JF - World Tax Journal

IS - 2

ER -