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Legal issues in respect of the changes to the Parent - Subsidiary Directive as a follow - up of the BEPS project Cécile Brokelind

By: Brokelind, Cécile.
Material type: ArticleArticlePublisher: 2015Subject(s): EMPRESAS | SUCURSALES | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | UNION EUROPEA | COMENTARIOS | SOCIEDADES | ELUSION FISCAL | LEGISLACION COMUNITARIA In: Intertax v. 43, n. 12, December 2015, p. 816-824
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