Tosiasiallisen edunsaajan käsitteen tulkinta sekä verosopimusmääräysten ja kansallisten veronkiertosäännösten välinen suhde

Translated title of the contribution: Interpretation of the Concept of Beneficial Owner and the Relationship Between Tax Treaty Provisions and National Tax Avoidance Rules
  • Katriina Pankakoski

Research output: Contribution to journal › Review Article › peer-review

Translated title of the contributionInterpretation of the Concept of Beneficial Owner and the Relationship Between Tax Treaty Provisions and National Tax Avoidance Rules
Original languageFinnish
Pages (from-to)236-247
Number of pages12
JournalVEROTUS-LEHTI
Issue number2
Publication statusPublished - 9 Apr 2021
Publication typeA2 Review article in a scientific journal

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  • Publication forum level 1

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