The Effectiveness of General Anti-Avoidance Rules : : Their Limits, Challenges and Potential in EU and International Tax Law.
The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks.
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Superior document: | IBFD Doctoral Series ; v.65 |
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Place / Publishing House: | Amsterdam : : IBFD Publications USA, Incorporated,, 2022. ©2022. |
Year of Publication: | 2022 |
Edition: | 1st ed. |
Language: | English |
Series: | IBFD Doctoral Series
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Online Access: | |
Physical Description: | 1 online resource (325 pages) |
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Summary: | The book analyzes two destination-based corporate tax models, their application to different types of digitalized business models, and their compliance with tax and data protection law frameworks. |
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ISBN: | 9789087227944 9789087227937 |
Hierarchical level: | Monograph |