TY  - CHAP
TI  - Limitation of Tax Avoidance by Means of Double Tax Treaties; Anti-Abuse and Substance-Over-Form Concepts; Limitations on Benefits Clauses; Abuses in Treaty Law; Treaty Shopping; Rule Shopping; Directive Shopping
AF  - TPA Horvat Tax Academy
PP  - Wien
PY  - 2008-05-01
AU  - Ecker, Thomas 
AU  - Lang, Michael 
ER -