共 50 条
- [1] Proportionality of Anti-Avoidance and Anti-Abuse Measures in the ECJ's Direct Tax Case Law INTERTAX, 2007, 35 (05): : 310 - 321
- [3] EC Tax Scene ECJ AG Kokott opines on anti-abuse provisions of EC Merger Directive INTERTAX, 2007, 35 (04): : 294 - 295
- [6] Partnership anti-abuse rules: Postpone the funeral JOURNAL OF TAXATION, 2001, 95 (02): : 123 - 124
- [7] The General Anti-Abuse Rule Proposed by the European Commission INTERTAX, 2015, 43 (11): : 660 - 672
- [8] Anti-abuse in the Field of Taxation: Is There One Overall Concept? EC TAX REVIEW, 2009, 18 (04): : 144 - 145