April 2008
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41 Reads
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3 Citations
EC Tax Review
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Publications (2)
1 Read
Citations (1)
... First, the transaction had to acquire a tax advantage that directly opposed the stated aims of both the Directive and the national implementing legislation, all while satisfying the formal criteria of both sets of regulations. Second, there needed to be objective proof to show that the major purpose of the transaction was to get a tax advantage (Reiniers et al., 2008). ...
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April 2008
EC Tax Review