OECD/International - From Evasion to Avoidance: The Historical Evolution of the OECD Model in Addressing Tax Abuse

Approved

Publication information

OKM publication type
B1
Category
Artikkelit ja abstraktit
Sub category
Tieteelliset aikakauslehtiartikkelit
Type
Alkuperäisartikkeli
Refereed
Ei

Authors of the publication

Number of authors
1
Authors
Nissinen, Mika

Publication channel information

Title of journal/series
Bulletin for international taxation
ISSN (print)
1819-5490
ISSN (electronic)
2352-9202
ISSN (linking)
1819-5490
Country of publication
Netherlands
Internationality
Yes

Detailed publication information

Publication year
2021
Reporting year
2021
Journal/series volume number
75
Journal/series issue number
10
Page numbers
485-493
Language of publication
English

Co-publication information

International co-publication
No
Co-publication with a company
No

Classification and additional information

MinEdu field of science classification
513 Law
Subject headings
, tax, tax treaty law, tax law, international taxation, international tax law