European Taxation Under an 'Open Sky': LoB Clauses in Tax Treaties Between the U.S. and EU Member States

Georg Kofler

Research output: Contribution to journal › Article

Original languageGerman (Austria)
Pages (from-to)45 - 89
Number of pages45
JournalTax Notes International
Publication statusPublished - 2004

Fields of science

  • 502010 Public finance
  • 502038 Taxation
  • 505 Law
  • 505003 European law
  • 505004 Financial law
  • 505022 Tax law
  • 505026 Constitutional law
  • 505029 International law

UN SDGs

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

  • SDG 10 - Reduced Inequalities
  • SDG 17 - Partnerships for the Goals

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