Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?

Pasquale Pistone; Rita Julien; Francesco Cannas

Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?

Pasquale Pistone
, Rita Julien
, Francesco Cannas

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Base Erosion and Profit Shifting (BEPS)
Editors	Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Place of Publication	Vienna
Publisher	Linde Verlag
Pages	165 - 219
Publication status	Published - 2016

Austrian Classification of Fields of Science and Technology (ÖFOS)

505004 Financial law

Cite this

Pistone, P., Julien, R., & Cannas, F. (2016). Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? In Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer (Ed.), Base Erosion and Profit Shifting (BEPS) (pp. 165 - 219). Linde Verlag.

Pistone, Pasquale ; Julien, Rita ; Cannas, Francesco. / Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms?. Base Erosion and Profit Shifting (BEPS). editor / Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer. Vienna : Linde Verlag, 2016. pp. 165 - 219

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