Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

Florian Navisotschnigg

Publication: Thesis › Doctoral thesis

Original language	English
Awarding Institution	Institute for Austrian and International Tax Law
Publisher	WU Wien
Publication status	Published - 23 Aug 2022

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@phdthesis{7c4df83dfee74c49a7b8ade06554cd17,

title = "Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership",

author = "Florian Navisotschnigg",

year = "2022",

month = aug,

day = "23",

language = "English",

volume = "Wien",

publisher = "WU Wien",

school = "Institute for Austrian and International Tax Law",

}