Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09
Number of pages: 75
Posted: 08 Jul 2014
Last Revised: 14 Jul 2014
Wolfgang Schoen,
Andreas Bakrozis,
Johannes Becker,
Tobias A. Beuchert,
Martin Boer,
Nadja Dwenger,
Andreas Gerten,
Maximilian Haag,
Sabine Heidenbauer,
Carsten Hohmann,
Alexander Jehlin, Karin E.M. Dr. Kopp, LL.M. Berkeley,
Daniel Kornack,
Nadia Lagdali,
Christian Marquart,
Lukas Mueller,
Marta Castelon,
Christine Osterloh-Konrad,
Natalia Paxinou,
Carlo Pohlhausen,
Philipp Redeker,
Erik Röder and
Astrid Roesener
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
