"Abuse" in Direct and Indirect Community Tax Law: A Convergence of Standards?

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

Original language	German (Austria)
Title of host publication	Value Added Tax and Direct Taxation - Similarities and Differences
Editors	M. Lang/P. Melz/ E. Kristoffersson
Publisher	IBFD Amsterdam 2009
Pages	471 - 481
Number of pages	11
Publication status	Published - 2009

Fields of science

This output contributes to the following UN Sustainable Development Goals (SDGs)

@inbook{536c01be8cb64f499308c732b9917346,

title = "{"}Abuse{"} in Direct and Indirect Community Tax Law: A Convergence of Standards?",

author = "Georg Kofler and Michael Tumpel",

year = "2009",

language = "Deutsch ({\"O}sterreich)",

pages = "471 -- 481",

editor = "{M. Lang/P. Melz/ E. Kristoffersson}",

booktitle = "Value Added Tax and Direct Taxation - Similarities and Differences",

publisher = "IBFD Amsterdam 2009",

}