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de Groot, I. M., van Hoek, C. J., & Marres, O. C. R. (2022). Lijdt art. 10a VPB 1969 schipbreuk na Lexel? Fiscaal Tijdschrift FED, 2022(6), 3-9. Article 31. https://new.navigator.nl/document/idf230b670cbba49ce9a84f3c53d2346a5?ctx=WKNL_CSL_38 -
Marres, O., & de Groot, I. (2021). Combatting Abuse by Conduit Companies: The Doctrine of Abuse under EU Law and Its Influence on Tax Treaties. European Taxation, 61(8), 329-342. https://research.ibfd.org/#/doc?url=/collections/et/html/et_2021_08_e2_1.html
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