{"id":"https://openalex.org/W2890177488","doi":"https://doi.org/10.33196/zfs201403010301","title":"Unionsrechtswidrige Besteuerung liechtensteinischer Kapitalgesellschaften als ausl\u00e4ndischer Investmentfonds","display_name":"Unionsrechtswidrige Besteuerung liechtensteinischer Kapitalgesellschaften als ausl\u00e4ndischer Investmentfonds","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2890177488","doi":"https://doi.org/10.33196/zfs201403010301","mag":"2890177488"},"language":"de","primary_location":{"id":"doi:10.33196/zfs201403010301","doi":"https://doi.org/10.33196/zfs201403010301","is_oa":false,"landing_page_url":"http://dx.doi.org/10.33196/zfs201403010301","pdf_url":null,"source":{"id":"https://openalex.org/S4210194589","display_name":"Zeitschrift f\u00fcr Stiftungswesen","issn_l":"1817-2083","issn":["1817-2083","2309-7531"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeitschrift f\u00fcr Stiftungswesen","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058397636","display_name":"Thomas Hosp","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thomas Hosp","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Martina Benedetter","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Martina Benedetter","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.59409844,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"3","first_page":"103","last_page":"106"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-exempt-status","display_name":"tax-exempt status","score":0.3059999942779541},{"id":"https://openalex.org/keywords/foreign-investment-funds","display_name":"foreign investment funds","score":0.7379999756813049},{"id":"https://openalex.org/keywords/capital-company","display_name":"capital companies","score":0.550000011920929}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5487077236175537},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3456803560256958}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33196/zfs201403010301","doi":"https://doi.org/10.33196/zfs201403010301","is_oa":false,"landing_page_url":"http://dx.doi.org/10.33196/zfs201403010301","pdf_url":null,"source":{"id":"https://openalex.org/S4210194589","display_name":"Zeitschrift f\u00fcr Stiftungswesen","issn_l":"1817-2083","issn":["1817-2083","2309-7531"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeitschrift f\u00fcr Stiftungswesen","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2890539056","https://openalex.org/W2782824154","https://openalex.org/W2888976599","https://openalex.org/W3018718600","https://openalex.org/W7135434968","https://openalex.org/W3193460858","https://openalex.org/W7135481313","https://openalex.org/W4389338508","https://openalex.org/W2787947218","https://openalex.org/W7135732351"],"abstract_inverted_index":{"Dieser":[0],"Beitrag":[1],"bespricht":[2],"die":[3],"Entscheidung":[4],"des":[5,12],"UFS":[6],"21.10.2013,":[7],"RV/1703-W/07":[8],"aus":[9],"dem":[10],"Blickwinkel":[11],"liechtensteinischen":[13],"Steuerrechts.":[14]},"counts_by_year":[],"updated_date":"2025-12-19T19:40:27.379048","created_date":"2018-09-27T00:00:00"}
