About this article
Article Category: Article
Published Online: May 08, 2018
Page range: 18 - 30
Received: Sep 01, 2017
Accepted: Dec 14, 2017
DOI: https://doi.org/10.1515/ntaxj-2018-0005
Keywords
© 2018 M. Weerepas, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Weerepas, Marjon
Professor at the Department of Tax Law, Faculty of Law, Maastricht University, and affiliated with the Maastricht Center for Taxation and Institute for Transnational and Euregional cross border cooperation and mobility (ITEM)Maastricht, Netherlands