Simonek, Madeleine; Becker, Martina (2016). BEPS Action 6: Verhinderung von Abkommensmissbrauch mit dem Principal Purpose Test - Implikationen und Handlungsbedarf für die Schweiz? IFF Forum für Steuerrecht:107-125.
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Item Type: | Journal Article, not_refereed, original work |
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Communities & Collections: | 02 Faculty of Law > Institute of Legal Sciences > Constitutional, Administrative and International Law |
Dewey Decimal Classification: | 340 Law |
Language: | German |
Date: | July 2016 |
Deposited On: | 28 Dec 2016 10:39 |
Last Modified: | 30 Jul 2020 22:50 |
Publisher: | Institut für Finanzwissenschaft und Finanzrecht an der Universität St.Gallen (IFF-HSG) |
ISSN: | 1424-9855 |
OA Status: | Green |
Related URLs: | https://www.recherche-portal.ch/ZAD:default_scope:ebi01_prod004090691 (Library Catalogue) http://iff-info.ch/de/publikation/steuerrecht |
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Permanent URL: https://doi.org/10.5167/uzh-127677
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