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Tax havens and tax shelters a legal view on the cross - border intermediate holding companies within the EU Thomas Ronfeldt

By: Ronfeldt, Thomas.
Material type: ArticleArticlePublisher: 2015Subject(s): HOLDINGS | OPERACIONES INTRACOMUNITARIAS | BENEFICIOS | PARAISOS FISCALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | UNION EUROPEA | ELUSION FISCAL In: Intertax v. 43, n. 4, April 2015, p. 337-343
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Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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