| Original language | English |
|---|---|
| Title of host publication | Introduction to European Tax Law on Direct Taxation |
| Editors | Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alexander Rust, Georg Kofler, Karoline Spies |
| Place of Publication | Wien |
| Publisher | Linde Verlag |
| Chapter | 8 |
| Pages | 215-248 |
| Edition | 6. |
| ISBN (Electronic) | 9783709411179, 9783709411162, 9781913507220 |
| ISBN (Print) | 9783707342819 |
| Publication status | Published - 2020 |
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