Item

Article 1: scope and procedure

De Pietro,Carla
Abstract
Description
Date
2025
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Volume Title
Publisher
Edward Elgar Publishing
Collections
Tilburg University Research Output Collection
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Keywords
Beneficial owner, Danish cases on interest, Interest and Rayalty Directive, permanent establishment, SDG 10 - Reduced Inequalities, SDG 1 - No Poverty, SDG 2 - Zero Hunger, SDG 3 - Good Health and Well-being, SDG 4 - Quality Education, SDG 16 - Peace, Justice and Strong Institutions
Citation
De Pietro, C 2025, Article 1 : scope and procedure. in N Bammens & F Debelva (eds), The EU passive income tax directives : A commentary on the parent-subsidiary and interest-royalty directives. Elgar Commentaries in Tax Law series, Edward Elgar Publishing, pp. 196-224.
URI
https://hdl.handle.net/20.500.14602/103952
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