EU BEPS / Taxing Low-Taxed Non-EU Income: Think Twice…

Open Access
Authors
Publication date 11-02-2016
Publisher Kluwer International Tax Blog
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract About the switch-over clause in the ATA Directive.
Document type Web publication or website
Language English
Published at http://kluwertaxblog.com/2016/02/11/eu-beps-taxing-low-taxed-non-eu-income-think-twice/
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