The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective: With focus on the GAAR and the CFC rule

Inès Rivière; Martin Klokar

The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective: With focus on the GAAR and the CFC rule

Inès Rivière
, Martin Klokar

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Gelaagd Fiscaal Besturen
Untertitel des Sammelwerks	Liber amicorum prof. dr. Nicole Plets
Herausgeber*innen	Bruno Peeters, Patricia Popelier, Anne Van de Vijver, Inès Rivière
Verlag	Knops Publishing
ISBN (Print)	9789460355714
Publikationsstatus	Veröffentlicht - Nov. 2023

Zitat

Rivière, Inès ; Klokar, Martin. / The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective : With focus on the GAAR and the CFC rule. Gelaagd Fiscaal Besturen: Liber amicorum prof. dr. Nicole Plets. Hrsg. / Bruno Peeters ; Patricia Popelier ; Anne Van de Vijver ; Inès Rivière. Knops Publishing, 2023.

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The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective: With focus on the GAAR and the CFC rule. / Rivière, Inès; Klokar, Martin.
Gelaagd Fiscaal Besturen: Liber amicorum prof. dr. Nicole Plets. Hrsg. / Bruno Peeters; Patricia Popelier; Anne Van de Vijver; Inès Rivière. Knops Publishing, 2023.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

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T2 - With focus on the GAAR and the CFC rule

AU - Rivière, Inès

AU - Klokar, Martin

PY - 2023/11

Y1 - 2023/11

M3 - Chapter in edited volume

SN - 9789460355714

BT - Gelaagd Fiscaal Besturen

A2 - Peeters, Bruno

A2 - Popelier, Patricia

A2 - Van de Vijver, Anne

A2 - Rivière, Inès

PB - Knops Publishing

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