Tax Treaties in Conflict with the EC-Treaty: The Incompatibility of Anti-Abus Provisions and EC Law

P.H.J. Essers, R.H.M.J. Offermans

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@article{eace2efbf6cd4d14a78cbfb604bc705a,

title = "Tax Treaties in Conflict with the EC-Treaty: The Incompatibility of Anti-Abus Provisions and EC Law",

author = "P.H.J. Essers and R.H.M.J. Offermans",

note = "Pagination: 15",

year = "1996",

language = "English",

volume = "22",

pages = "68--82",

journal = "International Tax Journal",

issn = "0097-7314",

number = "3",

}