Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

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

Original languageEnglish
Title of host publicationCorporate Tax Residence and Mobility
Subtitle of host publicationEATLP Annual Congress Lodz
EditorsEdoardo Traversa
ISBN (Print)9789087224516
Publication statusPublished - 2018

Publication series

NameEATLP International Tax Series


  • corporate tax residence, transfer of tax residence, treaty abuse, international taxation, coordination between international tax treaty law and national tax law, relationship between tax treaty anti-abuse rules and national anti-abuse provisions, tax treaty override

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