Lang, Michael. 2011. The General Anti-Abuse-Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB. European Taxation 223-ff.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Journal article |
| Journal | European Taxation |
| WU-Journal-Rating new | FIN-A, STRAT-C |
| Language | English |
| 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 |
| Year | 2011 |
| Page from | 223 |
| Page to | ff |
Associations
- People
- Lang, Michael (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research Institute for International Taxation FI (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)