@item {
    title = A Critical Evaluation of the Directive on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States,
    author = Kotzanikolaou, Erasmia,
    year = 2018,
    url = http://hdl.handle.net/11544/29194,
    note = {Accessed: September 19, 2024}
}