Außensteuerrecht

Literaturverzeichnis

Baerentzen , Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest - A New Test to Disentangle Abuse from Real Economic Activity?, World Tax Journal 2020, 3; Baerentzen /Lejour /van 't Riet , Limitation of Holding Structures for Intra-EU Dividends: An End to Tax Avoidance?, World Tax Journal 2020, 259; Baker , The Meaning of „Beneficial Ownership“ as Applied to Dividends under the OECD Model Tax Convention, in Maisto (Hrsg.), Taxation of Intercompany Dividends under Tax Treaties and EU Law, 2012, 87-100; Ballancin /Cannas , The Development of the Doctrine of Abuse of Law and the Danish Cases: Time to Shift the Focus from Non-Genuine Arrangements to Single (Abusive) Transactions?, 30 EC Tax Review 2 (2021), 70-80; Blum /Spies , Die unionsrechtliche Missbrauchsdoktrin: Die Rechtssache Eqiom und ihre Auswirkungen auf Österreich, Steuer und Wirtschaft International 2017, 574; Brandis /Heuermann , Ertragsteuerrecht, Kommentar, Loseblatt (Stand: Dezemmber 2021), München; Braun Binder , Rechtsangleichung in der EU im Bereich der di...