Limiting benefit shopping: Outline of a measure to Counter erosion of the dividend tax base in the EU

M Evers, Arnaud de Graaf

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@article{a780192ec5104db1b6e9fe1d4406532c,

title = "Limiting benefit shopping: Outline of a measure to Counter erosion of the dividend tax base in the EU",

author = "M Evers and {de Graaf}, Arnaud",

year = "2010",

language = "English",

volume = "19",

pages = "238--246",

journal = "EC Tax Review",

issn = "0928-2750",

publisher = "Kluwer Law International",

number = "6",

}