Applying the proviso safeguarding progression as a source state under tax treaty law: the silent possibility for higher taxation

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Liber Amicorum prof. dr. Bruno Peeters / Van de Vijver, Anne [edit.]; De Raedt, Sylvie [edit.]-p. 615-630
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The anti-abuse rules in direct taxation and their implications for the burden of proof: from a Belgian and Austrian perspective - With focus on the GAAR and the CFC rule

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Gelaagd Fiscaal Besturen: Liber amicorum prof. dr. Nicole Plets / Peeters, Bruno [edit.]; Popelier, Patricia [edit.]; Rivière, Inès [edit.]; Van de Vijver, Anne [edit.]-p. 435-470
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De bewijslast in de algemene antimisbruikbepaling vanuit Europees perspectief

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Jubel- (2024.02.15) p.
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