8. Chapter ¿BEPS, Capital Export Neutrality and the Risk of Hidden Tax Protectionism. Selected Remarks from an EU Perspective

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationBase Erosion and Profit Shifting (BEPS). Impact for European and international tax policy
Editors Robert Danon
Place of PublicationZürich
PublisherSchulthess
Pages319 - 364
ISBN (Print)978-3-7255-8605-9
Publication statusPublished - 2016

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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