Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?

Pasquale Pistone; Rita Julien; Francesco Cannas

Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?

Pasquale Pistone, Rita Julien, Francesco Cannas

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Base Erosion and Profit Shifting (BEPS)
Herausgeber*innen	Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Erscheinungsort	Vienna
Verlag	Linde Verlag
Seiten	165 - 219
Publikationsstatus	Veröffentlicht - 2016

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

Zitat

Pistone, P., Julien, R., & Cannas, F. (2016). Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? in Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer (Hrsg.), Base Erosion and Profit Shifting (BEPS) (S. 165 - 219). Linde Verlag.

Pistone, Pasquale ; Julien, Rita ; Cannas, Francesco. / Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?. Base Erosion and Profit Shifting (BEPS). Hrsg. / Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. Vienna : Linde Verlag, 2016. S. 165 - 219

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title = "Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?",

author = "Pasquale Pistone and Rita Julien and Francesco Cannas",

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