- Title
- The New De Minimus Anti-Abuse Rule in the Parent Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance
- Creators
- B Bogenschneider
- Publication Details
- Intertax: international tax review
- Publisher
- Kluwer Law International
- Date published
- 25/08/2016
- Date submitted
- 25/08/2016
- Identifiers
- 99513979902346
- Academic Unit
- University of Surrey
- Resource Type
- Journal article
Journal article
The New De Minimus Anti-Abuse Rule in the Parent Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance
Intertax: international tax review
25/08/2016
Metrics
24 Record Views