Biblioteca del Instituto de Estudios Fiscales

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A common GAAR to protect the harmonized corporate tax base more chaos in the labyrinth Silvia Velarde Aramayo

By: Velarde Aramayo, María Silvia.
Material type: ArticleArticlePublisher: 2016Subject(s): IMPUESTOS | REFORMA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | CONTROL | ARMONIZACION FISCAL | UNION EUROPEA | SOCIEDADES | ELUSION FISCAL In: EC Tax Review v. 25, n. 1, February 2016, p. 4-17
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OP 2141-B/2016/1-2 (Browse shelf) Available OP 2141-B/2016/1-2

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