Article 1: scope and procedure

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Original languageEnglish
Title of host publicationThe EU passive income tax directives
Subtitle of host publicationA commentary on the parent-subsidiary and interest-royalty directives
EditorsNiels Bammens, Filip Debelva
PublisherEdward Elgar Publishing
Chapter11
Pages196-224
Number of pages28
ISBN (Print)9781035334285
Publication statusPublished - 2025

Publication series

NameElgar Commentaries in Tax Law series
PublisherEdward Elgar

Keywords

  • Beneficial owner, Danish cases on interest, Interest and Rayalty Directive, permanent establishment

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