Biblioteca del Instituto de Estudios Fiscales

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Cencerrado Millán, Emilio

Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union / Emilio Cencerrado .-- , 2004


SOCIEDADES EXTRANJERAS
SUBCAPITALIZACIÓN
LEGISLACION
RESIDENTES
UNION EUROPEA
ESPAÑA
IMPUESTOS

EC Tax Reviewv. 13, n. 3, 2004, p. 102-110

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