Fictitious Interest and Dividends Under Tax Treaties and the EU Directives

Kostikidis, Savvas; Striefler, Florian

doi:10.54648/ecta2022024

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Fictitious Interest and Dividends Under Tax Treaties and the EU Directives

Kostikidis, S., & Striefler, F. (2022). Fictitious Interest and Dividends Under Tax Treaties and the EU Directives. EC Tax Review, 31(5), 251-259. doi:10.54648/ecta2022024.

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Item Permalink: https://hdl.handle.net/21.11116/0000-000C-AB49-2 Version Permalink: https://hdl.handle.net/21.11116/0000-000C-AB4A-1

Genre: Journal Article

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Creators:
Kostikidis, Savvas¹, Author
Striefler, Florian¹, Author

Affiliations:
1Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society, ou_830551

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Language(s): eng - English

Dates: Date issued: 2022

Publication Status: Issued

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Identifiers: DOI: 10.54648/ecta2022024

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Title: EC Tax Review

Source Genre: Journal

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Pages: - Volume / Issue: 31 (5) Sequence Number: - Start / End Page: 251 - 259 Identifier: ISSN: 0928-2750
ZDB: 1116086-x
CoNE: https://pure.mpg.de/cone/journals/resource/963017584086