Entry Topical Term

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 71466

003 - CONTROL NUMBER IDENTIFIER

• control field: ES-MaIEF

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20240226182214.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 240226|| aca||aabn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: ES-MaIEF
• Transcribing agency: ES-MaIEF

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name entry element: UNION EUROPEA

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: (ES-MaIEF): 68335 Wouters, Pieter-Jan, Does a partial transfer of the dividend-received deduction upon a tax-neutral merger violate the EU Parent-Subsidiary Directive?