Dysfunctionality from the sovereignty conflict in the ATAD GAAR
author
Künnapas, Kaido
statement of authorship
Kaido Künnapas
source
TalTech journal of European studies
publisher
De Gruyter Open
journal volume number month
Vol. 10, no. 1
year of publication
2020
pages
p. 97-122 : ill
url
https://doi.org/10.1515/bjes-2020-0006
subject term
maksustamine
maksud
eeskirjad
subject of location
Eesti
keyword
artificial arrangements
ATAD
capitalization scheme
Estonia
general anti-abuse rule
income
interpretation methods
subsidiarity
tax sovereignty
ISSN
2674-4600
notes
Bibliogr. p. 120-122
Open Access
Open Access
scientific publication
teaduspublikatsioon
classifier
1.1
Scopus
https://www.scopus.com/sourceid/21100448016
https://www.scopus.com/record/display.uri?eid=2-s2.0-85106296487&origin=inward&txGid=1168ff59dc253525789068bd0a00c1d4
WOS
https://jcr.clarivate.com/jcr-jp/journal-profile?journal=TALTECH%20J%20EUR%20STUD&year=2022
https://www.webofscience.com/wos/woscc/full-record/WOS:000542918500006
category (general)
Arts and humanities
Kunst ja humanitaarteadused
Social sciences
Sotsiaalteadused
category (sub)
Arts and humanities. History
Kunst ja humanitaarteadused. Ajalugu
Social sciences. Law
Sotsiaalteadused. Seadus
Social sciences. Political science and international relations
Sotsiaalteadused. Riigiteadus ja rahvusvahelised suhted
Social sciences. Sociology and political science
Sotsiaalteadused. Sotsioloogia ja politoloogia
quartile
Q2
TalTech department
õiguse instituut
language
inglise
Reserch Group
Private law