Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection

Karin Spindler-Simader, Veronika Daurer

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationThe EU’s external dimension in direct tax matters
Editors Heidenbauer/Stürzlinger
Place of PublicationWien
PublisherLinde Verlag
Pages185 - 208
ISBN (Print)978-3-7073-1774-9
Publication statusPublished - 1 Nov 2010

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