Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection

Karin Spindler-Simader; Veronika Daurer

Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection

Karin Spindler-Simader, Veronika Daurer

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	The EU’s external dimension in direct tax matters
Herausgeber*innen	Heidenbauer/Stürzlinger
Erscheinungsort	Wien
Verlag	Linde Verlag
Seiten	185 - 208
ISBN (Print)	978-3-7073-1774-9
Publikationsstatus	Veröffentlicht - 1 Nov. 2010

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Zitat

Spindler-Simader, Karin ; Daurer, Veronika. / Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection. The EU’s external dimension in direct tax matters. Hrsg. / Heidenbauer/Stürzlinger. Wien : Linde Verlag, 2010. S. 185 - 208

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Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection. / Spindler-Simader, Karin; Daurer, Veronika.
The EU’s external dimension in direct tax matters. Hrsg. / Heidenbauer/Stürzlinger. Wien: Linde Verlag, 2010. S. 185 - 208.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

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