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Can the Single-Tax-Principle Justify Anti-Avoidance Rules? The Case of Corporate Income Tax

Brokelind, Cécile LU (2023)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
host publication
EU Value Added Tax and Beyond - Essays in Honour of Ben Terra
editor
Papis-Almansa, Marta
publisher
IBFD
ISBN
978-90-8722-819-4
language
English
LU publication?
yes
id
2afea01c-1af1-480b-8628-3dab083c7cb2
date added to LUP
2021-11-01 09:22:15
date last changed
2025-12-06 14:18:54
@inbook{2afea01c-1af1-480b-8628-3dab083c7cb2,
  author       = {{Brokelind, Cécile}},
  booktitle    = {{EU Value Added Tax and Beyond - Essays in Honour of Ben Terra}},
  editor       = {{Papis-Almansa, Marta}},
  isbn         = {{978-90-8722-819-4}},
  language     = {{eng}},
  publisher    = {{IBFD}},
  title        = {{Can the Single-Tax-Principle Justify Anti-Avoidance Rules? The Case of Corporate Income Tax}},
  year         = {{2023}},
}