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Substance in International Tax Law [electronic resource] DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership.

By: Navisotschnigg, Florian Material type: Text

TextSeries: Series on international taxationPublication details: Alphen aan den Rijn Wolters Kluwer Law International, 2022Description: 1 online resource (224 p.)ISBN: 940354905X; 9789403549057Subject(s): Taxation -- Law and legislationGenre/Form: EBSCO eBooks DDC classification: 343.04 LOC classification: K4460Online resources: EBSCOhost

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