
The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective. With focus on the GAAR and the CFC rule
Dr. Inès Klokar LL.M. LL.M.
Prispevki v zbornikih
mit Martin Klokar, in Peeters/Popelier/Rivière/Van de Vijver (Hrsg)
Gelaagd Fiscaal Besturen (Multilevel Tax Governance), KnopsPublishing (2024) 435-470.