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Original languageEnglish
Title of host publicationGAARs - A Key Element of Tax Systems in the Post-BEPS World
EditorsMichael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Place of PublicationAmsterdam
PublisherIBFD
Publication date2016
Pages237-245
Chapter11
ISBN (Print)9789087223588
ISBN (Electronic)9789087223533
Publication statusPublished - 2016
SeriesEuropean and International Tax Law and Policy Series
Volume3

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