Michael Tumpel, Peter Bräumann,
"Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model"
, in Lang/Pistone/Rust/Schuch/Staringer (Ed.): Base Erosion and Profit Shifting (BEPS), Seite(n) 303-325, 2016
Original Titel:
Base Erosion and Profit Shifting (BEPS), The Tiebreaker for Dual Resident Companies, the Holding Period for Intercompany Dividends and the Modifications to Article 13(4) of the OECD Model
Forschungs-