Scherleitner, Moritz
The imported mismatch rule in light of the fundamental freedoms / Moritz Scherleitner .-- , 2021
Resumen.
This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms.
UNION EUROPEA
ASIMETRÍAS HÍBRIDAS
ELUSION FISCAL
PREVENCIÓN
ATAD
LIBERTADES FUNDAMENTALES
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 393-407
The imported mismatch rule in light of the fundamental freedoms / Moritz Scherleitner .-- , 2021
Resumen.
This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms.
UNION EUROPEA
ASIMETRÍAS HÍBRIDAS
ELUSION FISCAL
PREVENCIÓN
ATAD
LIBERTADES FUNDAMENTALES
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 393-407