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Resolution of cross-border tax disputes in the EU: which regulation?

Year: 2024
Type: article
Abstract: The article describes the several instruments taxpayers have available to have their cases of double taxation eliminated. It is further analyzed which hierarchy applies between these instruments and what elements taxpayers need to take into account when deciding which instruments they will invoke
Language: English
Subfield: Accounting
Open Access status: green
OpenAlex ID: W7014868542
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