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
Publication channel information
Title of journal/series
Bulletin for international taxation
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