Legitimacy of tax claims of developing countries on interest and royalties of MNEs

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Original languageEnglish
Title of host publicationPractical problems in European and International tax law
Subtitle of host publicationEssays in hounour of Manfred Mössner
EditorsHeike Jochum, Peter Essers, Michael Lang, Norbert Winkeljohann, Bertil Wiman
Place of PublicationAmsterdam
PublisherIBFD
Pages163-185
Number of pages23
ISBN (Electronic)978-90-8722-384-7
ISBN (Print)978-90-8722-383-0
Publication statusPublished - 24 Oct 2016

Cite this

Kemmeren, E. (2016). Legitimacy of tax claims of developing countries on interest and royalties of MNEs. In H. Jochum, P. Essers, M. Lang, N. Winkeljohann, & B. Wiman (Eds.), Practical problems in European and International tax law: Essays in hounour of Manfred Mössner (pp. 163-185). IBFD.