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
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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