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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Bibliographic Details
Superior document:IBFD Doctoral Series ; v.65
:
Place / Publishing House:Amsterdam : : IBFD Publications USA, Incorporated,, 2022.
©2022.
Year of Publication:2022
Edition:1st ed.
Language:English
Series:IBFD Doctoral Series
Online Access:
Physical Description:1 online resource (325 pages)
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