Quotation Simader, Karin, Daurer, Veronika. 2010. Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection. In: The EU’s external dimension in direct tax matters, Hrsg. Heidenbauer/Stürzlinger, 185-208. Wien: Linde.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Justifying restrictions on the free movement of capital under the rule of reason in third-country relationships: anti-abuse, harmful tax competition, effectiveness of fiscal supervision and tax collection
Title of whole publication The EU’s external dimension in direct tax matters
Editor Heidenbauer/Stürzlinger
Page from 185
Page to 208
Location Wien
Publisher Linde Verlag
Year 2010
ISBN 978-3-7073-1774-9

Associations

People
Spindler-Simader, Karin (Details)
Daurer, Veronika (Former researcher)
Organization
Institute for Austrian and International Tax Law IN (Details)
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