Blum, Daniel W.
Controlled foreign companies selected policy issues or the missing elements of BEPS Action 3 and the anti-tax avoidance directive / Daniel W. Blum .-- , 2018
.--p. 296-312
ES-MaIEF
ES-MaIEF
SOCIEDADES EXTRANJERAS CONTROLADAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
UNION EUROPEA
Intertax; vol. 46, nº 40165-2826
Controlled foreign companies selected policy issues or the missing elements of BEPS Action 3 and the anti-tax avoidance directive / Daniel W. Blum .-- , 2018
.--p. 296-312
ES-MaIEF
ES-MaIEF
SOCIEDADES EXTRANJERAS CONTROLADAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
UNION EUROPEA
Intertax; vol. 46, nº 40165-2826