The relationship between the free movement of capital and the other EC Treaty freedoms in third country relationships in the field of direct taxation: a question of exclusivity, parallelism or causality?

D.S. Smit

The relationship between the free movement of capital and the other EC Treaty freedoms in third country relationships in the field of direct taxation: a question of exclusivity, parallelism or causality?

D.S. Smit

Fiscal Institute Tilburg (FIT)

Research output: Contribution to journal › Article › Scientific

Original language	English
Pages (from-to)	252-267
Number of pages	16
Journal	EC Tax Review
Volume	16
Issue number	6
Publication status	Published - 2007

Cite this

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title = "The relationship between the free movement of capital and the other EC Treaty freedoms in third country relationships in the field of direct taxation: a question of exclusivity, parallelism or causality?",

author = "D.S. Smit",

note = "Pagination: 16",

year = "2007",

language = "English",

volume = "16",

pages = "252--267",

journal = "EC Tax Review",

issn = "0928-2750",

publisher = "Kluwer Law International",

number = "6",

}

TY - JOUR

T1 - The relationship between the free movement of capital and the other EC Treaty freedoms in third country relationships in the field of direct taxation

T2 - a question of exclusivity, parallelism or causality?

AU - Smit, D.S.

N1 - Pagination: 16

PY - 2007

Y1 - 2007

M3 - Article

SN - 0928-2750

VL - 16

SP - 252

EP - 267

JO - EC Tax Review

JF - EC Tax Review

IS - 6

ER -