Fixed establishments in European value added tax base erosion and profit shifting's side effects? Madeleine Merkx
By: Merkx, Madeleine
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Material type: 
ArticlePublisher: 2017Subject(s): IMPUESTOS INDIRECTOS | IMPUESTO SOBRE EL VALOR AÑADIDO | ESTABLECIMIENTO PERMANENTE | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL
In:
EC Tax Review v. 26, n. 1, February 2017, p. 23-44
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/1-4 (Browse shelf) | Available | OP 2141-B/2017/1-4 |
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| OP 2141-B/2017/1-1 Gross withholding taxes | OP 2141-B/2017/1-2 International double taxation in the European Union | OP 2141-B/2017/1-3 Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade | OP 2141-B/2017/1-4 Fixed establishments in European value added tax | OP 2141-B/2017/1-5 Taxes, duties, levies and charges as part of the taxable amount for Value Added Tax | OP 2141-B/2017/2-1 Anti - abuse measures in the area of direct taxation | OP 2141-B/2017/2-2 International income allocation under EU tax law |
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