International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
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International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
（Doctoral series / Academic Council, v. 14）
IBFD, c2008
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Thesis submitted to the K.U. Leuven (Belgium), Faculty of Law, in fulfillment of the requirements for the degree of Doctor in de Rechten, degree awarded on 31 May 2007
Bibliography: p. 1061-1105