Biblioteca del Instituto de Estudios Fiscales

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The concept of " aggressive tax planning " launched by the OECD and EU Commission in the BEPS era redefining the border between legitimate and illegitimate tax planning Jose´Manuel Calderón Carrero & Alberto Quintas Seara

By: Calderón Carrero, José Manuel.
Contributor(s): Quintas Seara, Alberto.
Material type: ArticleArticlePublisher: 2016Subject(s): PLANIFICACION FISCAL | PLANIFICACION FISCAL INTERNACIONAL | CONTROL | CUMPLIMIENTO COOPERATIVO | UNION EUROPEA | ELUSION FISCAL In: Intertax v. 44, n. 3, March 2016, p. 206-226
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OP 2141/2016/3-1 (Browse shelf) Available OP 2141/2016/3-1

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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