Skip to main content
Home
    • Tax Research Platform
    • Academics
    • Tax Training and Courses
    • Books
    • Library Services
    • Journals
    • Authors and Contributors
    • Services
    • Tax Research Platform
    • Collections and Tools
    • Journals
    • Bulletin for International Taxation
    • World Tax Journal
    • International Tax Studies
    • IBFD Journal Article Collection – Asia-Pacific
    • IBFD Journal Article Collection – Europe
    • IBFD Journal Article Collection – Finance and Capital Markets
    • IBFD Journal Article Collection – Transfer Pricing
    • IBFD Journal Article Collection – VAT
    • International Taxation
    • Transfer Pricing
    • VAT/GST
    • Tax Treaties & Agreements
    • Region Specific Taxation
    • Expertise
  • Events
    • Tax News
    • Tax Insights
    • Knowledge Hub
    • Books
    • Journals
    • Training
    • Shop
  • Tax Research Platform
  • Online Tax Training
  • Library Portal
Quicklinks
  • Tax Research Platform
  • Training and Courses
  • Books
  • Journals
  • Academics
  • Library
  • About IBFD
  • Tax Research Platform
  • Online Tax Training
  • Library Portal

Sign In

Forgot password?
Create account
Single Sign On
What is this?
Some organizations have joined IBFD in an Identity Federation. If your organization has done so you can log on here using the credentials provided to you by your organization.

Breadcrumb

  1. Home
  2. Shop
  3. Journal Articles

Commission

Journal
Pakarinen, L.
European Union
June 5, 2012
European Taxation 2012 (Volume 52), No. 7
https://doi.org/10.59403/16n2sdg
Go to Tax Research Platform
Format/Price
JournalUSD 45

IBFD Americas Office

4501 Fairfax Drive, Suite 301
Arlington, VA 22203
United States
+1 703 442 7757 x 101
info@ibfd.org

Footer

  • About Us
    • Careers
    • Join the IBFD Tax Community
  • Contact Us
    • FAQs
  • Tax Research Platform
  • Online Tax Training
  • Library Portal

Terms menu

  • General Terms & Conditions
  • Privacy Statement
  • Cookie Policy
  • Cookie Settings
  • Terms of Use
© IBFD 2025