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

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	Practical problems in European and International tax law
Subtitle of host publication	Essays in hounour of Manfred Mössner
Editors	Heike Jochum, Peter Essers, Michael Lang, Norbert Winkeljohann, Bertil Wiman
Place of Publication	Amsterdam
Publisher	IBFD
Pages	163-185
Number of pages	23
ISBN (Electronic)	978-90-8722-384-7
ISBN (Print)	978-90-8722-383-0
Publication status	Published - 24 Oct 2016

Cite this

@inbook{835ef0986a79441d8d99066a93b8ac88,

title = "Legitimacy of tax claims of developing countries on interest and royalties of MNEs",

author = "Eric Kemmeren",

year = "2016",

month = oct,

day = "24",

language = "English",

isbn = "978-90-8722-383-0",

pages = "163--185",

editor = "Heike Jochum and Peter Essers and Michael Lang and Norbert Winkeljohann and Bertil Wiman",

booktitle = "Practical problems in European and International tax law",

publisher = "IBFD",

}

Legitimacy of tax claims of developing countries on interest and royalties of MNEs. / Kemmeren, Eric.
Practical problems in European and International tax law: Essays in hounour of Manfred Mössner. ed. / Heike Jochum; Peter Essers; Michael Lang; Norbert Winkeljohann; Bertil Wiman. Amsterdam: IBFD, 2016. p. 163-185.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

TY - CHAP

T1 - Legitimacy of tax claims of developing countries on interest and royalties of MNEs

AU - Kemmeren, Eric

PY - 2016/10/24

Y1 - 2016/10/24

M3 - Chapter

SN - 978-90-8722-383-0

SP - 163

EP - 185

BT - Practical problems in European and International tax law

A2 - Jochum, Heike

A2 - Essers, Peter

A2 - Lang, Michael

A2 - Winkeljohann, Norbert

A2 - Wiman, Bertil

PB - IBFD

CY - Amsterdam

ER -