Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses

Publication: Scientific journal › Journal article › peer-review

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{8e81ae900a264123adc514ef0aa6f5f4,

title = "Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses",

author = "Matthias Petutschnig",

year = "2018",

language = "English",

volume = "62",

pages = "68 -- 93",

journal = "British Tax Review",

issn = "0007-1870",

publisher = "Thomson Reuters",

number = "1",

}