| Original language | English |
|---|---|
| Title of host publication | GAARs - A Key Element of Tax Systems in the Post-BEPS World |
| Editors | Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| Place of Publication | Amsterdam |
| Publisher | IBFD |
| Publication date | 2016 |
| Pages | 237-245 |
| Chapter | 11 |
| ISBN (Print) | 9789087223588 |
| ISBN (Electronic) | 9789087223533 |
| Publication status | Published - 2016 |
| Series | European and International Tax Law and Policy Series |
|---|---|
| Volume | 3 |