The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164): Some Initial Thoughts

Moritz Scherleitner

The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164): Some Initial Thoughts

Not published at Aalto University

Research output: Contribution to journal › Article › Scientific

Original language	English
Journal	European Taxation
Publication status	Published - 2019
MoE publication type	B1 Non-refereed journal articles

Cite this

@article{38eda763194143e1a6587ae45b4e012a,

title = "The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164): Some Initial Thoughts",

author = "Moritz Scherleitner",

year = "2019",

language = "English",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

}