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Gaar As Tax Treaty Override – Slovak Perspective Cover

Gaar As Tax Treaty Override – Slovak Perspective

DANUBE
Volume 8 (2017): Issue 3 (September 2017)
By:  and    
Open Access
|Oct 2017
Authors

Authors

Andrea Koroncziová

koroncziova@flaw.uniba.sk

Comenius University of Bratislava, Faculty of Law, Department of Financial Law, Šafárikovo nám. 6, P.O. Box 313, 810 00, Bratislava, Slovak Republic

Matej Kacaljak

matej.kacaljak@flaw.uniba.sk

Comenius University of Bratislava, Faculty of Law, Department of Financial Law, Šafárikovo nám. 6, P.O. Box 313, 810 00, Bratislava, Slovak Republic
DOI: https://doi.org/10.1515/danb-2017-0010 | Journal eISSN: 1804-8285 | Journal ISSN: 1804-6746 (formerly 1804-8285)
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Language: English
Page range: 139 - 155
Published on: Oct 21, 2017
Published by: European Research University
In partnership with: Paradigm Publishing Services
Keywords:
GAAR,
Treaty Override,
Slovak Republic,
Monistic Approach,
Tax Treaty
Related subjects:
Business and economics,
Political economics,
Macroeconomics,
Economic policy,
Law,
European law,
European law, other,
Law, other

© 2017 Andrea Koroncziová, Matej Kacaljak, published by European Research University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 8 (2017): Issue 3 (September 2017)
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