Entry Personal Name

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 70077

003 - CONTROL NUMBER IDENTIFIER

• control field: ES-MaIEF

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20221005192509.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 221005|| aca||aabn | aaa d

040 ## - CATALOGING SOURCE

• Original cataloging agency: ES-MaIEF

100 1# - HEADING--PERSONAL NAME

• Personal name: Engeln, Leonie

670 ## - SOURCE DATA FOUND

• Source citation: The EU DEBRA Directive: a critical appraisal from a German corporate income tax perspective of the European Commission’s proposal to reduce debt-equity bias through an equity allowance and interest expense limitation. Bulletin for International Taxation, v. 76, n. 10, 2022, 13 p.