Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

Florian Navisotschnigg

Publikation: Buch, Herausgeberschaft, Bericht › Buch (Monographie)

Reihe	Series on international taxation
Band	83

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title = "Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership",

author = "Florian Navisotschnigg",

year = "2022",

month = aug,

day = "23",

language = "English",

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series = "Series on international taxation",

publisher = "Wolters Kluwer",

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