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

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Alkuperäiskieli	Englanti
Julkaisu	European Taxation
Tila	Julkaistu - 2019
OKM-julkaisutyyppi	B1 Kirjoitus tieteellisessä aikakauslehdessä

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@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)",

}