Cross-Border Tax Arbitrage, the Parent-Subsidiary Directive and Double Tax Treaty Law

Christoph Marchgraber

Publication: Scientific journal › Journal article

Original language	English
Pages (from-to)	123 - 132
Journal	Bulletin for International Taxation
Volume	70
Issue number	3
Publication status	Published - 2016

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{f6f33982b7ed444388e180f387e9b0fd,

title = "Cross-Border Tax Arbitrage, the Parent-Subsidiary Directive and Double Tax Treaty Law",

author = "Christoph Marchgraber",

year = "2016",

language = "English",

volume = "70",

pages = "123 -- 132",

journal = "Bulletin for International Taxation",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "3",

}