“Circularly-Linked” Rules Countering Deduction and Non-Inclusion Schemes: Some Thoughts on a Tie-Breaker Test

Kasper Dziurdz

“Circularly-Linked” Rules Countering Deduction and Non-Inclusion Schemes: Some Thoughts on a Tie-Breaker Test

Kasper Dziurdz

Research output: Contribution to journal › Article › Academic

Original language	English
Pages (from-to)	306-310
Journal	Bulletin for International Taxation
Issue number	6
Publication status	Published - 2013
Externally published	Yes

JEL classifications

k34 - Tax Law

Cite this

@article{95839bfcbe704860962410de61975f90,

title = "{\textquotedblleft}Circularly-Linked{\textquotedblright} Rules Countering Deduction and Non-Inclusion Schemes: Some Thoughts on a Tie-Breaker Test",

author = "Kasper Dziurdz",

year = "2013",

language = "English",

pages = "306--310",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "6",

}