… This article focuses on the treatment of anti-tax avoidance measures under EU State aid law … company was economically identical in order to prevent abusive trading in shell companies. …
CITATION STYLE
Traversa, E., & Sabbadini, P. M. (2016). Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation (pp. 85–110). https://doi.org/10.1007/978-3-662-53055-9_6
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