IP income as “per se” passive CFC income - An analysis of the EU member states’ practice before and after the ATAD implementation

Müller, Jessica

Document Type: Conference presentation
Year of publication: 2022
Conference title: MannheimTaxation Campus Meeting
Location of the conference venue: ZEW Mannheim
Date of the conference: 25.04.2022
Related URLs:
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Subject: 000 Generalities

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