The General Anti-Abuse-Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB

Publication: Scientific journal › Journal article › peer-review

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{85897bad0e0b4a87a590783c3ee0d5b6,

title = "The General Anti-Abuse-Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB",

author = "Michael Lang",

year = "2011",

month = dec,

day = "1",

language = "English",

pages = "223 -- ff",

journal = "European Taxation",

issn = "0014-3138",

publisher = "IBFD",

}