Anti-Abuse Measures: An Analysis of the Principal Purpose Test and Limitation on Benefits Clauses: Under Practical Implication of the International and European Tax Moot Court Competition 2017/2018

Mario Riedl

Anti-Abuse Measures: An Analysis of the Principal Purpose Test and Limitation on Benefits Clauses: Under Practical Implication of the International and European Tax Moot Court Competition 2017/2018

Institute for Austrian and International Tax Law

Publication: Thesis › Master's thesis

Original language	English
Awarding Institution	Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien
Publication status	Published - 2018

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@mastersthesis{2edc0c139b4541dc8c9ceecc6c7184f9,

title = "Anti-Abuse Measures: An Analysis of the Principal Purpose Test and Limitation on Benefits Clauses: Under Practical Implication of the International and European Tax Moot Court Competition 2017/2018",

author = "Mario Riedl",

year = "2018",

language = "English",

school = "Institut f{\"u}r {\"O}sterreichisches und Internationales Steuerrecht, Wirtschaftsuniversit{\"a}t Wien",

}