Biblioteca del Instituto de Estudios Fiscales

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The avoidance of double non - taxation in double tax treaty law a critical analysis of the subject - to - tax clause recommended by the European Commission Christoph Marchgraber

By: Marchgraber, Christoph.
Material type: ArticleArticlePublisher: 2014Subject(s): DOBLE IMPOSICION | IMPUESTOS | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL | PLANIFICACION FISCAL INTERNACIONAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | UNION EUROPEA | ELUSION FISCAL In: EC Tax Review v. 23, n. 5, October 2014, p. 293-302
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OP 2141-B/2014/5-5 (Browse shelf) Available OP 2141-B/2014/5-5

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