The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: background, impact, applicability, purpose and effect

Open Access
Authors
Publication date 2016
Journal Intertax
Volume | Issue number 44 | 2
Pages (from-to) 98-129
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Document type Article
Language English
Published at http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2016008
Downloads
520448 (Final published version)
Permalink to this page
Back