@mastersthesis{publication-12255, author={Riedesser, Ricarda}, editor={Haverals, Jacqueline and Habib, Michel}, faculty={Faculty of Economics, Business Administration and Information Technology}, institution={University of Zurich}, pages=100, title={OECD/G20 Base Erosion and Profit Shifting Project (Potential implications of Action 9 for the insurance industry)}, year=2015, }