The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective: With focus on the GAAR and the CFC rule

Inès Rivière; Martin Klokar

The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective: With focus on the GAAR and the CFC rule

Institute for Austrian and International Tax Law

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

Original language	English
Title of host publication	Multilevel Tax Governance
Editors	Peeters, Popelier, Rivière, Van de Vijver
Publication status	In preparation - 2023

Cite this

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title = "The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective: With focus on the GAAR and the CFC rule",

author = "In{\`e}s Rivi{\`e}re and Martin Klokar",

year = "2023",

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editor = "Peeters and Popelier and Rivi{\`e}re and {Van de Vijver}",

booktitle = "Multilevel Tax Governance",

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